ELECTROFRONTS Vs. UNION OF INDIA

JUDGEMENT

(1.) THE source of this petition is the order dated 16-10-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (W. R. Bench), Mumbai ('cegat' for short) - Respondent No. 2, confirming the order passed by the Commissioner of Customs (Appeals), Mumbai respondent No. 3, dated 30th October, 2001, refusing to condone delay in presenting the appeal against the order-in-original passed by the respondent No. 4, dated 18th February, 1999, said to have been received on 20th March, 2003. The Facts:

(2.) THE factual score depicts that on 1st August, 1994, the Central Excise Department issued a show cause notice to the 1st petitioner calling upon them to show cause; why duty amount of Rs. 4,80,788. 00 should not be recovered from them on account of change in classification of the items manufactured by it as well as why the seized goods should not be confiscated. Further, petitioner Nos. 1 and 2 were also called upon to show cause why penalty should not be imposed upon them under Rules 173q and 209a of the Central Excise Rules, 1944. The petitioners filed their reply to the show cause notice on 18th February, 1999. The Respondent No. 4 after due enquiry confirmed the show cause notice and confiscated seized goods with an option to the petitioners to redeem the same on payment of redemption fine of Rs. 10,000/ -. Respondent No. 4 also imposed a fine of Rs. 50,000/- on petitioner No. 1 and Rs. 20,000/- on petitioner No. 2.

(3.) THE petitioners received order passed by respondent No. 4 dated 18th February, 1999 on 20th March, 2001. At that time, the statutory period within which the petitioners could file an appeal to respondent No. 3 was three months from the date of receipt of the order, thus, the petitioners could file an appeal on or before 20th June, 2001. Further, respondent No. 3 was empowered under the proviso to Section 35 of the Central Excise Act, 1944 ('the Act' for short) to condone the delay in filing an appeal up to a further period of 3 months from the date of order. Placed in plain words delay up to 3 months could be condoned by the Commissioner (Appeals) subject to satisfaction about establishment of sufficient cause for not filing appeal within time.