FLEX CHEMICALS LTD. Vs. CCE MEERUT

JUDGEMENT

(1.) This appeal is filed against Order -in -Appeal No.1234 -CE -MR(T) 97 dt 11.12.97 passed by the Commissioner (Appeals) Ghaziabad. The appeal is received in the Registry of CEGAT on 5th Nov.1999, i.e. about one year and nine months after the date of the Order -in -Appeal. In terms of sub -Section(3) of Section 35 B of the Central Excise Act, 1944, the appeal should have been filed within 3 months from the date from which the order sought to be appealed against is communicated to the party.

(2.) Consequently, there is a delay of 602 days in filing the appeal. The appellants have filed a petition for condonation of this delay, which is listed for disposal today. The appellants in their COD application/petition have stated that the order appealed against was received by them on 2.11.99. It is stated that during their visit to the office of Commissioner (Appeals) on 8.10.99 in connection with the pending orders, it came to their notice that in this appeal an order -in -appeal had already been passed and despatched on 11.12.97 by that office. Subsequently they searched their office but failed to find this order. Therefore, they sent a letter to the office of the Commissioner (Appeals) on 12.10.99 for obtaining a certiffied copy of the order. After depositing the requisite fee the same was supplied to them on 2.11.99. This appeal is filed on 5.11.99 which is within the period for filing the appeal under the above stated provision. The appellants have also filed two affidavits - one by Shri Harish Chaturvedi, Director ft the Company dt 17.8.2000 and the another by Shri Inhaul Chummier Jain dt 3.11.99, the Authorised Signatory in support of the contention recorded above. This matter is adjourned time and again in past to enable the Revenue side to file the rejoinder to the aforesaid averments filed by the appellants but the same is not forth coming. The representatives of the department have also been directed to obtain the records of this appeal from the office of the Commissioner (Appeals), Ghaziabad. Today when the matter was called, Shri K.Panchat Charam, JDR for the Revenue submits that they have written a letter to Commissioner (Appeals) to send the records of the case but the same are not received. In view of submissions as to the facts made by the appellants with regard to the receipt of the Order -in -appeal, the Revenue side was called upon to file a rejoinder to the same. They have been given more than ample opportunity but no rejoinder is forth coming. Under the circumstances, since the avertments of the appellants have gone uncontested, it is held that there is no delay in filing the appeal. The COD application filed by the appellants is therefore, infructuous and the same is dismissed. Shri Kailash Chandra, Representative of the appellants submits that they have already made the deposit of the duty amount adjudged against them. The appeal, therefore, will come up for final disposal on 27.3.2001.