ALPHA LAB. Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) THE delay in filing present appeal is around 290 days. It is seen that the impugned order in appeal was passed on 5 -3 -2008 and the normal period of limitation expired on or around 5 -6 -2008, whereas the appeal stand filed on 12 -12 -2008.

(2.) ARGUING on the application, ld. Advocate submits that the appeal could not be filed in time as the requisite relied upon documents were not provided to them. He draws our attention to the communications made with the department for supply of such documents. As such, submits the ld. Advocate that in the absence of documents, the delay in filing the appeal occurred.

(3.) COUNTERING the arguments, ld. SDR Shri D.S. Negi submits that above reasoning of the applicant cannot be considered to be a justifiable reason inasmuch as the appeal before the Tribunal was the second stage appeal and the appellant could have challenged the impugned order even in the absence of invoices, especially when they have challenged the original order before the Commissioner (Appeals). He draws out attention to the observations made by the Appellate authority dealing with the same grievances of the appellant, wherein a report was called for from the Assistant Commissioner indicating all the relied upon documents were supplied to the applicant.