BHAVANI CASTINGS LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant is aggrieved by the order dated 08.1.2010 in Final Order dated 21.12.2009 of the Customs, Excise and Service Tax Appellate Tribunal, South Zone, Bangalore (CESTAT). By impugned order the learned CESTAT declined to condone the delay of 85 days in filing appeal under Section 35B of the Central Excise Act, 1944 (the Act).

(2.) THE appellant filed an appeal against the Order -in -Appeal dated 21.1.2009 passed by the Commissioner of Central Excise & Customs (Appeals) questioning the adjudication with regard to wrongful availment of input tax credit on freight outward from January, 2007 to October, 2007. THEre was a delay of 85 days. THErefore, the petitioner filed an application being ST/Misc./62/2010 to condone the delay of 85 days. In support of the application, the appellant alleged that the concerned official dealing with the files left the service; the matter related to old period; and the appellant could not locate the files and other material for filing appeal in time. THE learned CESTAT considered this aspect and, while opining that they did not find any justifiable reason, rejected the application for condonation of the delay.

(3.) THE central excise appeal is, therefore, dismissed in limine. No costs.