S.E. EXPORTS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) OMP No. 164 of 2013 in CEA No. 1 of 2013; OMP No. 165 of 2013 in CEA No. 2 of 2013 : Heard counsel for the parties. These applications are for condoning delay in filing of appeals against the decision dated 22nd February, 2011. These appeals have been presented in this Court on 8th March 2013. That has been done in terms of order dated 20th February, 2013, passed by the High Court of Punjab and Haryana at Chandigarh, where the appeals were originally presented.

(2.) It is not in dispute that the appeals filed before the High Court of Punjab and Haryana were well within time. The same have been returned to the appellant(s) for being presented before the Court of competent jurisdiction. As the same have been represented before this Court within 19 days from 20th February, 2013, in our opinion, the appeals ought to be registered and proceeded on merits.

(3.) Counsel for the respondent(s) submits that the applications are for condonation of delay and further that the appellant(s) is questioning the decision of the Punjab and Haryana High Court and asserts that the Court had the jurisdiction to entertain the appeals.