HEXACOM INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard learned Departmental Representative as none appeared on behalf of the appellant. Appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals) dismissed the appeal as time -bar.

(2.) BRIEF facts of the case are that adjudication order was served upon the appellant on 3 -8 -2004 and this fact is not disputed by the appellant and appeal is to be filed within 3 months i.e. on or before 2 -11 -2004. The appellant filed appeal on 27 -1 -2005. In these circumstance there is the delay of 86 days in filing the appeal. As per the provisions of Section 85 of Finance Act, 1994 the Commissioner (Appeals) is empowered to condone the delay of three months in filing the appeal on showing the sufficient cause for not filing the appeal within the period of limitation. The only contention of the appellant is that the adjudication order was serviced on 3 -8 -2004 but the lower formation of their organization did not bring into the notice, the adjudication order to the responsible person.

(3.) I find that Commissioner (Appeals) has power to condone the delay of three months on showing the sufficient cause for not filing the appeal within the period of limitation. The only cause has shown by the appellant is that their lower staff did not brought this matter to the notice of responsible person. Inefficiency in the organization cannot be held to be sufficient cause for not filing the appeal within the period of limitation. In these circumstances, I find no infirmity in the impugned order. The appeal is dismissed.