SHEETAL ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) The question which arises in this case is whether the Commissioner of Central Excise (Appeals) has a power to condone delay beyond 60 days.

(2.) The facts giving rise to the present petition in nutshell are as under: the petitioner is a manufacturer of industrial lubricants, availing benefit of Nil rate of effective duty for export under Rule 13 and Rule 14 of the Central Excise (No. 2) Rules, 2001 ('the rules') framed under Central Excise Act, 1944 ('the act') Against the export obligation for the goods intended to be cleared for the export he was supposed to file the proof having exported the goods within 180 days from the date of export.

(3.) The petitioner claims to have cleared five consignments for export but has neither submitted the proof of export within prescribed period of 180 days of export nor could he submit the same during the pendency of the adjudication proceeding, which culminated in orders in Original dated 20. 1. 2002 and dated 28. 3. 2003, served on the petitioner on 2. 1. 2003 and 31. 3. 2003 respectively.