DURGA INDUSTRIES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Shri K.N. Gupta, Senior Advocate with Shri Raj Kumar Mishra, Advocate for appellants in all three appeals. Shri K. L. Gupta, Advocate for respondents in all three appeals. Heard on the question of admission. These appeals are admitted on the following substantial question of law :-

(2.) With the consent of the parties, the matter is finally heard.

(3.) Brief facts of the case are that the present appellants have preferred appeals against the judgment dated 29-8- 2002 passed by the Commissioner (Appeals), Customs and Central Excise, Indore, who dismissed the appeals filed by the present appellants as barred by limitation. According to the learned counsel for the appellants, the appeals were within 90 days, but the Commissioner has refused to condone the delay on the ground that the appeals were preferred after 90 days and, therefore, the delay could not have been condoned in view of Section 35 of the Central Excise Act. According to the appellants, the order dated 29-8-2002 was served on them on 5-9-2002. The limitation of filing the appeals is 60 days and delay in filing the appeals can be condoned for a period of 30 days. Thus, if an appeal is filed within 90 days, the Commissioner (Appeals) had a jurisdiction to condone the delay, which he refused to do. The appellants dispatched the appeals by Registered Post on 3-12-2002, which were received by the Department on 9-12-2002, i.e., after the delay of six days.