1992 (11) TMI 193 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing appeals.
2. Exclusion of time spent in seeking permission for filing appeal.
3. Error in not condoning the delay in filing the appeal.
4. Eligibility and classification of C.C. pipes under Central Excises and Salt Act, 1944.
5. Applicability of Section 35G for reference to the High Court.
6. Appeal to the Supreme Court under Section 35L.

Analysis:
1. The appellants filed two appeals against an order-in-original, seeking condonation of a 139-day delay due to seeking permission from the UP Government. The Tribunal, after considering the time chart, found no sufficient cause to condone the delay, leading to the dismissal of the application and rejection of the appeals as time-barred. The Tribunal referenced Supreme Court rulings like Ramlal & Others v. Rewa Coalfields Ltd. and Union of India v. Tata Yodogawa Ltd. to support its decision.

2. The appellants argued that the delay should have been condoned based on the Supreme Court ruling in Ramlal & Others. However, the Revenue contended that no question of law arose for High Court reference, citing cases like India Jute Co. Ltd. v. Collector of Central Excise. The Tribunal found that the appeal related to the rate of duty and did not meet the conditions for High Court reference under Section 35G.

3. The Tribunal clarified that for a High Court reference under Section 35G, the order should not relate to the rate of duty or value of goods for assessment, and a question of law must arise. As the appeal concerned the eligibility and classification of C.C. pipes under the Act, the conditions for High Court reference were not met. The Tribunal rejected the application based on established legal principles and previous consistent views.

4. Notably, an appeal to the Supreme Court under Section 35L is available for orders related to the rate of duty or value of goods for assessment. The Tribunal referenced the case of Union Carbide India Ltd. v. Collector of Customs in this context. The decision to reject the Reference applications was based on the inapplicability of Section 35G for High Court reference due to the nature of the appeal and the absence of a legal question.

Conclusion:
The Tribunal's decision to dismiss the condonation of delay application and reject the appeals as time-barred was upheld based on the specific provisions of the Central Excises and Salt Act, 1944, and the lack of grounds for High Court reference under Section 35G. The legal principles and precedents cited supported the Tribunal's ruling, emphasizing the importance of meeting the statutory criteria for seeking higher court intervention.