PHOENIX PLASTS COMPANY Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) Petitioner, a company incorporated under the Companies Act, liable to tax under the Central Excise Act, 1944, suffered an order-in-Orginal No.27/12 dated 2.4.2012 of the Additional Commissioner of Central Excise, Bangalore-1 Commissionerate, Bangalore, which when addressed to the petitioner by registered post acknowledgement due on 2.5.2012 was received by the petitioner on 3.5.2012 as recorded in the postal acknowledgment, containing the seal and signature of the petitioner. Petitioner alleging that the security agency engaged by the petitioner did not hand over the registered letter and it was only when the authorities of the Central Excise sought to execute the order, came to know of it, and accordingly addressed a letter dated 3.12.2012 requesting the respondent-authorities to furnish a copy of the said order. That letter, it is stated, was responded by a communication enclosing a copy of the order and inter-alia pointing out that the petitioner had received the copy of the order-inoriginal on 3.5.2012. Petitioner acknowledged receipt of a copy of the order on 10.12.2012 and there afterwards preferred an appeal along with an application to condone the delay.

(2.) The Appellate Authority having returned the appeal without passing an order on the application for condonation of delay, led to the petitioner filing W.P.No.18255/2013, which was disposed off recording the submission of the learned counsel for the respondent-Revenue that the petitioner's application to condone the delay would be considered and orders passed in accordance with law.

(3.) Facts not being in dispute, it is relevant to note Section 35 of the Central Excise Act, 1944(for short "Act") which reads thus:-