K L CONCAST LTD Vs. CEGAT

JUDGEMENT

(1.) By means of the present Writ Petition the Petitioner has prayed for a writ of Certiorari for quashing the order dated 26th of June, 2000 passed by the respondent No. 1. The respondent No. 1 by the impugned order has refused to condone the delay of approximately 21 months in filing appeal before it against the order dated 30th of March, 1998.

(2.) Heard the Counsel for the parties and perused the record. The petitioners are engaged in the manufacture of goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. They started paying Central Excise Duty from August 1997 under Section 3A of the Central Excise Act. The said duty was being paid in accordance with the provisions of Rule 96ZB of the Central Excise Rules, 1944.

(3.) A dispute arose after introduction of compound levy scheme with regard to the capacity of the unit. The petitioner furnished the relevant details to the Commissioner for the year 1996-97. Accordingly to the petitioner, the Commissioner while calculating the production capacity of the unit wrongly included the value of waste and scraps also. The Commissioner determined the provisional capacity by letter dated 3rd of October, 1997 to which the petitioner objected by letter dated 3rd of November, 1997. However, the objections of the petitioner were not accepted by the Commissioner and Commissioner vide his letter dated 30th of March, 1998 reiterated his earlier finding regarding the capacity. According to the petitioner no opportunity of hearing was given to it by the Commissioner before passing of the order dated 30th of March, 1998. Again a representation was made which was ultimately rejected by the order dated 31-12-1999. Through this letter the petitioner was advised to file appeal against the order dated 30-3- 1998 if it was so aggrieved. Thereafter appeal was filed before respondent No. 1 with delay of about 21 months. The respondent No. 1 has refused to condone the delay.