GLOBAL OVERSEAS Vs. STATE

JUDGEMENT

(1.) THIS civil miscellaneous appeal is directed against the order dated 27 May, 2011 on the file of Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench, Chennai whereby and whereunder, the appeal preferred by the appellant was rejected on the ground of delay. The appellant was engaged in the manufacture of cotton made articles - The Joint Commissioner of Central Excise conducted inspection of the factory premises of the appellant on 7 July, 2005 and on verification of stock, the officers found shortage and this made the Joint Commissioner to issue notice to the appellant calling upon them to pay a fine of Rs. 7,92,877/ - and related penalty.

(2.) THE explanation submitted by the appellant was not accepted and the same resulted in passing an order by the Original Authority on 25 May, 2007. The appellant preferred an appeal against the said order before the Commissioner of Central Excise.

(3.) THE appellant, in the affidavit filed in support of the interlocutory application to condone the delay, contended that the order copy was forwarded to another company and it was only from the said concern, the appellant received the copy, belatedly.