TRIDENT STEELS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) In this case appellant did not appear. It would appear that the Assistant Commissioner by the Order -in -Original has disallowed modvat credit of Rs. 54,031.60 and Rs. 1,36,040.40 under Rule 57 -I of the Central Excise Rules, 1944. on the ground of interpretation of deemed credit order against which this order was passed on 23.9.97. The appeal was filed before the Commissioner (Appeals) after delay of 1 month and 17 days. It is a known fact that factory and the office of the appellants were closed by means of attachment from 13.11.97 and 16.12.97. More over the man who was looking after the excise work was sick during the months of October 1997 and November 1997. The reasons put forth by the appellant, I therefore set aside the impugned order passed by the Commissioner (Appeals) and remand the matter back to the same Commissioner (Appeals) for dealing with the appeal before him in accordance with law. COD as well as stay petition stand disposed of.