COMMISSIONER OF CENTRAL EXCISE Vs. RAKESH AGRAWAL

JUDGEMENT

(1.) Heard Sri B.K.S.Raghuvansi, the learned counsel for the appellant and Sri Pankaj Bhatia along with Sri Gopal Verma, the learned counsel for the respondent.

(2.) The present appeal has been filed against the order of the Tribunal dismissing the appeal of the Department on the ground of limitation. It transpires that the appeal of the Department was filed beyond time. There was a delay of more than one and half years. The Tribunal after considering the matter found that no cogent reasons were given for condoning the delay. The appellant, being aggrieved, has filed the present appeal.

(3.) After hearing the learned counsel for the parties we find from the record that the two Commissioners after considering the matter and taking into considering a decision rendered by the Supreme Court took a conscious decision for not filing an appeal before the Tribunal. Subsequently, after a lapse of one and half years, the two Commissioners reviewed their own order on the basis of a decision of the Customs and Central Excise Tribunal and thereafter opined that an appeal should be filed. The Tribunal dismissed the appeal on the ground that once a decision was taken by the two Commissioners for not filing an appeal, the said matter had attained a finality and could not be reopened on the basis of a subsequent judgment given by a Tribunal.