PONDYAN HOTELS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appeal is against the Commissioner (Appeals) order, who rejected the appellant's appeal at the threshold stage on the ground of delay of 29 days. The appellants contend that the delay was due to certain unavoidable circumstances and the concerned cashier had misplaced the order papers. However there was no preamble in the order -of -original directing them to file the appeal. Affidavit of the Cashier, Sr. Manager (Admn.) and the Managing Director of the appellants in filing the appeal in time, seeking of condonation of delay.

(2.) Ld. Counsel for the appellants submits that the Commissioner (Appeals) has power to condone for three months and could have done so by accepting the explanation given. He further submits that the delay was caused due to sufficient reasons and they also gave sufficient explanations in this regard. He seeks for waiver of predeposit and remand of the matter to the Commissioner (Appeals) for de novo consideration.

(3.) Heard ld. DR, Shri C. Mani.