STATE OF HARYANA Vs. CESTAT

JUDGEMENT

(1.) THE State of Haryana has filed this appeal under Section 35G of the Central Excise Act, 1944 against the order dated 21 -3 -2006 (Annexure A -6) passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), whereby the application for condonation of 778 days delay in filing the appeal has been dismissed on the ground that the delay has not been sufficiently explained and consequently the appeal has also been dismissed being barred by limitation.

(2.) THE brief facts of the case are that the appellant had purchased 10000 polythene covers from M/s. Shivalik Agro Poly Products Limited (respondent TMo. 4 herein). Out of which, 3500 polythene coverstie covers were supplied by the aforesaid firm up to 28 -2 -1986 from Kalka Depot and the remaining polythene covers were supplied subsequently till May, 1986 from Parwanoo Depot. When the Department of Central Excise issued a show cause notice raising a demand of Rs. 30,34,806.50 towards the Central Excise Duty for the supply of aforesaid 10000 polythene covers, M/s. Shivalik Agro Poly Products Limited demanded the aforesaid amount from the appellant which gave rise to a dispute between the appellant and the said company. The matter was referred for adjudication to the sole Arbitrator, who vide its award dated 15 -3 -1989 has held that M/s. Shivalik Agro Poly Products Limited was entitled to the said amount towards the Excise Duty. In terms of the said award, the appellant paid Rs. 30,34,806.50 to the aforesaid company which was paid by it to the Central Excise Department for supply of the aforesaid 10000 polythene covers.

(3.) SINCE the demand of Rs. 30,34,806.50 was reduced to Rs. 14,31,495/ -, the appellant who paid the aforesaid amount to M/s. Shivalik Agro Poly Products Limited, claimed refund to the tune of Rs. 16,03,311.50 by filing an application with the office of Assistant Commissioner, Central Excise Division, Shimla on 13 -8 -1996. The said application was dismissed by the Deputy Commissioner, Central Excise and Customs Division, Khalini, Shimla -2 vide order dated 30 -12 -2002 on the ground that the same was not filed within six months (the limitation prescribed) from the date of passing of the order dated 4 -8 -1995, and rejected the claim of the appellant to refund the said amount.