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TMI Blog2003 (12) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ged steel. They are assessees under the Central Excise Act and the Rules and are clearing goods after payment of duty. Petitioners are presently aggrieved by the rejection of their appeal Nos. 305/2003 CE and 306/2003 CE by the Commissioner of Central Excise (Appeals), Kochi by order dated 5.11.2003 (Ext.P13). The said appeals were rejected by the 1st respondent on the ground that appeals are bela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent observed that when appeals are sent by post, the date on which the appeals are received in the office of the Commissioner of Central Excise (Appeals) is to be taken as the date for determining the period of limitation under Section 35 and that in the instant case none of the two appeals were received earlier and that the petitioners had subsequently filed copies of these appeals on 27.10.2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er there are sufficient cause for condoning the delay in filing the appeals. According to the 1st respondent the delay is beyond the condonable period. In the circumstances, the question to be considered is as to whether the appeals can be treated as filed within time and/or as to whether the 1st respondent can condone the delay in filing the appeal beyond the period provided in Section 35 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of limitation in that case it would not be barred by limitation. 5. A Special Bench of the Tribunal in Simplex Electronics v. Collector of Customs 1989 (42) ELT 451 (Tribunal) following the aforesaid two decisions held that since the appellant, had despatched the appeal before the expiry of limitation it should be deemed that the appeal was filed by the appellant in time. Of course in all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a claim of vested right of injustice, which would be the result. 6. Admittedly the petitioner had produced copies of the appeals before the appellate authority belatedly. In the circumstances, in the light of the aforesaid decisions I direct the appellate authority to dispose of the appeals which were rejected by the impugned order on merits in accordance with law. For the said purpose the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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