COMMISSIONER OF C. EX. Vs. SOWBHAGYA LAKSHMI SILICATE

JUDGEMENT

(1.) THERE is a delay of 64 days in the filing of each of the captioned appeals. The impugned orders were received by the appellant on 17.5.2005. The appeals should have been filed within 90 days from 17.5.2005. Excluding this date from the period of limitation in terms of the General Clauses Act, 1868, the delay of these appeals, which were filed on 20.10.2005, works out to 64 days. Learned consultant argued that the exact delay is 65 days. He did not exclude 17.5.2005 from the computation of period. The delay of 64 days has been explained satisfactorily by the appellant. In terms of Notification No. 25/2005 -CE(NT) dated 13.5.2005 issued by the CBEC under Sub -section (IB) of Section 35B of the Central Excise Act, a Committee of Commissioners of Central Excise was constituted to review orders of the Commissioner of Central Excise (Appeals), Trichy. The Commissioners of Central Excise, Madurai and Trichy constituted this committee. For sometime there was no regular Commissioner at Madurai and the Commissioner of Central Excise, Tirunelveli was exercising additional charge at Madurai. This factor coupled with the administrative difficulties encountered by the committee members occasioned the above delay. The delay of the appeals stand condoned.

(2.) AT this stage, learned SDR prays for adjournment of hearing on the stay applications, as she wants to get certain documents from the Commissioner -ate concerned. This request is acceded to. The stay applications get adjourned to 21.4.2006. (Dictated and pronounced in open Court)