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TMI Blog2003 (4) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... re receiving against CT-2 certificate from ONGC who supply the same through HPCL under Notification No. 75/84-C.E.; that the Range Suptd. Incharge of ONGC directed them to stop the supply of NGL to the Appellants against CT-2 certificate; that on account of this HPCL supplied them NGL at much higher rate; that the supply of NGL concessional rate against CT-2 certificate was restored on 15-11-95; that they filed two refund claims on 2-6-1995 and 29-6-1995 before the Asstt. Commissioner who rejected the refund claims on 11-12-1995; that the Appellate Tribunal on appeal filed by them directed the Asstt. Commissioner to consider the refund claims de novo; that the Asstt. Commissioner again rejected their refund claims under order dated 18-1-99; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate, further, submitted that the Hon'ble Supreme Court has already condoned the delay through its Order dated 3-8-2000 in their SLP filed by them; that the Supreme Court has clearly held that the time bar would not be a factor in seeking condonation of delay and that the application will be heard on merits; that as such there is no scope for doubt and the Commissioner (Appeals) was to hear the appeal on merit; that the Commissioner (Appeals) has thus ignored the implications of the Order of the Supreme Court. He relied upon the decision in the case of Madura Coats Ltd. v. CCE, 1994 (71) E.L.T. 347 (S.C.). Reliance has also been placed on the decision in the case of Mukund A. Sayani v. UOI, 1992 (58) E.L.T. 527 (Gujarat). He also con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pvt. Ltd. v. CCE, Hyderabad, 1999 (109) E.L.T. 79 (A.P.) wherein it has been held that in view of the specific provision contained in the proviso to Section 35(1) of the Central Excise Act, the condonation of delay beyond the period of 90 days does not arise. 5. We have considered the submissions of both the sides. After the matter has been remanded by the Tribunal vide Final Order Nos. 332-333/98-C for de novo consideration, the Asstt. Commissioner under Order-in-Original No. 8/99/R, dated 18-1-99 rejected the refund claim filed by the Appellants. As per the provisions of Section 35 of the Central Excise Act any person aggrieved by any decision or Order passed under the Act by a Central Excise Officer lower in rank than a Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court that nowhere it has been mentioned that the delay in filing the appeal before the Commissioner is condoned. The Supreme Court has ordered the Appellants to file the application seeking condonation of delay which would be heard and decided by the Commissioner (Appeals) on merits. We do not agree with the learned Advocate that the Supreme Court has expressly removed the hurdle of time bar laid down in the law, if that being so, the Supreme Court would not have mentioned "condonation of delay." The learned DR has rightly emphasized that the Commissioner (Appeals) being the creature of the law has to decide the matter within the four corners of the law. It has been held by the Supreme Court in the case of Miles India Ltd. v. Asst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings in the High Court as well as in this Court be treated sufficient cause for condoning the delay." Such specific direction has not been mentioned in the Order passed in the case of the Appellants. The facts in Mukund A. Sayani case are different as in the said matter the High Court had passed the Order that the appeal when filed shall be decided within 8 weeks. The direction was very specific and there was no mention of seeking condonation of delay. As the appeal has been filed before the Commissioner (Appeals) after 17 months of receiving the Order-in-Original the Commissioner (Appeals) has rightly rejected their application for condonation of delay and consequently the appeal filed by them. We, thus reject the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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