LAWS(MAD)-2015-2-306

COMMISSIONER OF C. EX. Vs. CESTAT

Decided On February 13, 2015
COMMISSIONER OF C. EX. Appellant
V/S
CESTAT Respondents

JUDGEMENT

(1.) Aggrieved by the order of the Tribunal in dismissing the appeal filed by it, the Revenue is before this Court by filing the present appeal. Mr.S.Murugappan, learned counsel entered appearance for the third respondent. By consent of both sides, this appeal is admitted on the following substantial questions of law raised by the appellant :-

(2.) The appellant herein filed appeal before the Tribunal along with a petition for condonation of delay of 37 days in filing the appeal against the order of the original authority, viz., Commissioner (Appeals) in Order in Appeal No.142/2005 dated 14.9.05, wherein the Commissioner (Appeals), by relying on the decision of the Supreme Court in Commissioner of Central Excise - Vs- LH Sugar Factories Ltd., 2005 187 ELT 5 allowed the appeal in favour of the 3rd respondent/assessee. Against the said order, the Department filed appeal before the Tribunal, however, with a delay of 37 days.

(3.) It is seen from the order of the Tribunal that the reason for the Department filing the appeal with a delay of 37 days is in view of the fact that the Supreme Court has admitted similar matters in CCE, Vadadora-I Gujarat Carbon & Industries Ltd. (Civil Appeal No.1618/2005) and Chennai III Commissionerate Vs Sundaram Fasteners Ltd. (Civil Appeal No.7144/2005). It is further evident from the said order of the Tribunal that though the order in original was originally accepted by the Department, in view of the pendency of similar issue before the Apex Court in C.A.No.1618 of 2005 and since huge amounts were involved, the Department wanted to pursue the legal remedy by way of appeal and as a consequence delay of 37 days occurred.