2005 (3) TMI 665

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..... fter examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2.The appeal is against an order of the Commissioner (Appeals) rejecting the assessee s appeal (against an adverse order passed by the original authority) on the ground of non-compliance with Section .....

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..... el for the appellants submits that no period of limitation has been prescribed, under the Central Excise Act or any Rules framed thereunder, for filing application under Section 35F for dispensing with pre-deposit and, therefore, the view taken by learned Commissioner (Appeals) is unjustifiable. After examining the statute, I am constrained to agree with the Counsel s submission. The Central Excis .....

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..... tion for any action to be taken thereunder by an assessee or by the Revenue, such action should be taken within a reasonable period. In the facts of the present case, it appears, the stay application, which was not filed along with the appeal, was filed before the Commissioner (Appeals) after a period of one month, which period would appear to be reasonable, having regard to the normal period of p .....

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