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1997 (11) TMI 347 - AT - Central Excise
Issues: Jurisdiction of the Commissioner, Approval of price-lists, Time-barred appeal
Jurisdiction of the Commissioner: The appeal challenged the Order-in-Appeal dated 12-7-1996 passed by the Commissioner, Central Excise (Appeals), Ghaziabad, regarding the valuation of gas cylinders. The appellant argued that the Commissioner exceeded jurisdiction by addressing issues not raised in the original adjudication order. The Revenue had previously filed an appeal against the same order, which was rejected as time-barred. The appellant contended that the subsequent appeal by the Commissioner was improper due to the previous rejection on the grounds of limitation. Approval of Price-lists: The Assistant Commissioner had approved the price-lists after issuing Order-in-Original No. 39/93 dated 6-7-1993, which determined the assessable value of the cylinders. The Revenue's appeal against this order was dismissed as time-barred. The approval of price-lists was considered to be in compliance with the final order, even though it occurred on a subsequent date. The Tribunal emphasized that the date of the original order was crucial for determining the validity of subsequent actions, as indicated by the remark on the approval mentioning the original order number. Time-barred Appeal: The Tribunal concluded that the second appeal against the Order-in-Original dated 6-7-1993 was not maintainable, given the prior dismissal of the Revenue's appeal on the same order. Despite the approval of price-lists on a later date, the Tribunal held that the original order's date was decisive for assessing the appeal's timeliness. Consequently, the Tribunal set aside the impugned Order-in-Appeal, allowing the appellant's appeal. This judgment primarily addressed the jurisdiction of the Commissioner, the approval of price-lists, and the time-barred nature of the appeal. It underscored the importance of adherence to procedural timelines and the significance of the original order in subsequent actions and appeals.
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