PARAGON PRINTERS Vs. C.C.E., HYDERABAD

JUDGEMENT

(1.) THIS is an appeal filed by the party against Order No. C. No. IV/16/423/98 -CX. 7, dated 8 -2 -99 (Provisional) and C. No. IV/16/423/98 -CX. 1, dated 8 -9 -99. (Provisional revised).

(2.) IT was submitted by the Counsel that there was a delay of 1646 days in filing the appeal and since the delay is not attributable to the party the same may be condoned and appeal admitted. In support of his contention, he referred to the decision of the Bombay High Court in the case of Dhanalaxmi Fabrics Ltd. v. U.O.I. and others [2003 (153) E.L.T. 42 (Bom.) = 2003 (54) RLT 11 (Bom.)].

(3.) ON the other hand it was submitted by the DR that apart from the fact that there was a delay of more than 4 years in filing the appeal, impugned order itself is not appealable since it was only a provisional assessment. In support of her contention that provisional assessment order is not appealable she referred to Section 35B of the Act. Referring to the sub -clause (a) of Section 35B of the Act, she said that to file the appeal before the Tribunal there must be a final order or final decision by the authorities below. Since it was only a provisional assessment, no appeal as such, lies against the said order.