PURBANCHAL ALLOYS LTD Vs. COMMISSIONER CENTRAL EXCISE

JUDGEMENT

(1.) By medium of this appeal, the order dated 22.03.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Kolkatta, in Excise Appeal No.661/2010, is assailed.

(2.) CESTAT while dismissing the appeal of the appellant arising out of the order-in-original No.002/SR/2010 dated 06.05.2010 passed by the Commissioner of Central Excise, Shillong, has opined that in terms of the Notification No.32/1999-CE dated 08.07.1999, refund claim was to be submitted by 30th September 2009. 30 days delay in submission on sufficient cause is condonable but delay of 104 days in filing the application is not condonable. Similar issue was dealt with by the Tribunal in the case of "Nalari Ferro Alloys Pvt. Ltd. v. Commr. of Central Excise, Shillong"- 2016 (337) ELT 113 (Tri-Kolkatta) wherein, it was observed that delay beyond the statutory limit prescribed in the said Notification is not condonable. Following the same order the appeal has been dismissed vide order dated 22.03.2017, which is now impugned in this appeal filed under Section 35G of the Central Excise Act, 1944 read with Rule 29 of the CESTAT Procedure Rules, 1992.

(3.) The appellant is a registered company under the Indian Companies Act, 1956, "žhaving its registered office at 13th Mile, Tamulkuchi, Byrnihat, Ri-Bhoi District, Meghalaya " , is engaged in manufacture of Ferro Silicon, falling under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985.