1990 (10) TMI 188 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Jurisdiction of the Tribunal in the appeal related to interest chargeable on yarn used in fabrics for export without payment of duty.
3. Interpretation of Section 35-B of the Central Excises and Salt Act, 1944 regarding jurisdiction.
4. Determination of the correct forum for filing the appeal.

Detailed Analysis:
1. The judgment dealt with the condonation of delay in filing the appeal by M/s. Bowreah Cotton Mills Co. Ltd., aggrieved by the order passed by the Collector of Central Excise (Appeals), Calcutta. The delay of 8 days was condoned by the Bench on the grounds of the delayed receipt of the order, citing no negligence on the part of the appellants.

2. The issue of jurisdiction arose during the hearing, with the departmental representative arguing that the jurisdiction vested with the Central Government as per Section 35-B(b) of the Central Excises and Salt Act, 1944. However, the appellants contended that the Tribunal had jurisdiction, citing a previous judgment where the Tribunal held that matters related to interest chargeable on yarn used in fabrics for export fell within the Tribunal's jurisdiction.

3. The advocate for the appellants argued that the Tribunal had jurisdiction based on the interpretation of the law. He referenced a judgment to support his stance, emphasizing that the goods in question were fabrics, not yarn, and therefore, the Tribunal had the authority to decide the appeal. The respondent, on the other hand, highlighted the provisions of Section 35-B and asserted that the jurisdiction lay with the Central Government.

4. After considering the arguments and reviewing the facts of the case, the Tribunal concluded that the appeal related to goods exported outside India without payment of duty, falling under the jurisdiction of the Central Government as per Section 35-B. Therefore, the Tribunal did not have jurisdiction, and the appeal needed to be filed before the proper forum.

5. Citing legal principles and precedents, the Tribunal ordered the registry to return the appeal and related documents to the appellant for filing before the appropriate forum, in line with the decision of the Madras High Court in a similar case. The judgment emphasized the importance of filing appeals in the correct forum to ensure the proper adjudication of legal matters.