LAKSHMI PRINTING CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Challenge in the present appeal is to an order passed by the Customs Excise and Service Tax Appellate Tribunal (for short the 'Tribunal') on 20.10.2011 (Annexure A-7) whereby an application for condonation of delay of six years was dismissed.

(2.) The said questions are said to be arising in the following circumstances. The Central Excise Commissionerate, Amritsar passed an order on 28.02.2004 (Annexure A-1) confirming the demand of Rs. 54,348/- and also imposed penalty of the equivalent amount. An appeal against the said order was dismissed on 23.3.2005 (Annexure A-3) for the reason that the appellant failed to comply with thecondition of pre-deposit in terms of Section 35F of the Central Excise Act, 1944 (for short the 'Act'). The appellant filed an appeal which was returned three times with defect memos dated 22.3.2005, 30.6.2005 and 22.9.2005.

(3.) The appellant, thereafter, filed an appeal along with an application for condonation of delay. It is the said application, which has been declined by the Tribunal vide the order impugned in the present appeal.