KLJ PLASTICIZERS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal is filed by the assessee challenging the judgment of the Customs, ExciseService Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["Tribunal"for short] dated 9th Oct., 2017. By such judgment, the Tribunal refused to condone delay of 1233 days in filing the Tax Appeal. The delay that appears on the face of it quite substantial, has arisen in the following background.

(2.) Aggrieved by the adjudication order, the assessee had filed an appeal before the Appellate Commissioner and also prayed for stay, pending the said appeal. Before the Commissioner, the manager of the appellant-company appeared. The Commissioner passed an order on 1st May, 2013 asking the appellant to deposit a sum of Rs. 80,000.00by way of pre-deposit within two weeks from the date of the order. Upon such deposit, the remaining recovery of dues would remain stayed. It was provided that if the company fails to deposit such amount, the appeal would be dismissed for non-compliance of predeposit requirement.

(3.) On 2nd May, 2013 itself i.e., the very next day of the order of pre-deposit, the company deposited such amount of Rs. 80,000.00. However, such compliance was not reported to the Appellate Commissioner. The Appellate Commissioner therefore dismissed the appeal by an order dated 17th July, 2013, only on this ground. Soon thereafter, the Company wrote a letter to the Commissioner (appeals) on 13th Feb., 2017 pointing out that the pre-deposit of Rs. 80,000.00 has been made, however, since by this time the appeal was already dismissed, the company was required to have such order set aside by filing proper appeal. Such appeal was filed after a long delay before the Tribunal, which as noted above, refused to condone such delay. Before the Tribunal, case put forth by the company was that the manager had not brought these facts to the notice of the company. There was no intention on the part of the assessee to delay the proceedings. In fact, pre-deposit was made on the very next date of order passed by the Appellate Commissioner.