COMMISSIONER OF CENTRAL EXCISE Vs. PASUPATI ACRYLON LTD.

JUDGEMENT

(1.) THIS is an application filed by the Revenue for condonation of delay of 9 days in filing the appeal against Order -in -Original No. 27/99, dated 8 -2 -99.

(2.) SHRI Jagdish Singh, learned D.R., submitted that though the application has been filed for condonation of delay, in fact, there is no delay in filing the appeal; that the Board reviewed the impugned Order in exercise of the power under Section 35E(1) of the Central Excise Act vide Order 21 -R/2000, dated 7 -2 -2000; that the Review Order was passed within one year from the date of the impugned Order; that the Review Order was sent to the Commissioner of Customs, New Delhi and subsequently the corrigendum was issued to the effect that in the Review Order for the word "The Commissioner (Adjudication), Central Excise, New Delhi," "the Commissioner of Central Excise, Meerut -II" be read; that the Review Order was received by the applicants on 1 -5 -2001 and the appeal has been filed on 17 -5 -2001 which is within the period specified under Section 35E(4) of the Central Excise Act; that as such there is no delay in filing the appeal.

(3.) WE have considered the submissions of both the sides. Section 35E(1) of the Central Excise Act empowers the Board to call for and examine the records of any proceeding in which a Commissioner of Central Excise as an Adjudicating Authority has passed any decision or Order for the purpose of satisfying itself as to the legality or to propriety of any such decision or Order and may, by order, direct such Commissioner to apply to the Appellate Tribunal for the determination of such point arising out of the decision or order as may be satisfied by the Board in its order. Sub -section (3) provides that no order shall be made after expiry of one year from the date of the Order of the Adjudicating Authority. Sub -section (4) provides that an application to the Tribunal has to be made within a period of 3 months from the date of communication of the Order under Sub -section (1). It is not in dispute that the Central Board of Excise & Customs issued the Review Order No. 21 -R/2000, dated 7 -2 -2000 directing the Commissioner (Adjudication), Central Excise, New Delhi to apply to the Appellate Tribunal for the correct determination of the point specified in the Review Order. It has not been disputed by the respondents that this Review Order was passed by the Board within the time specified in Section 33E(3) of the Act. Subsequently a corrigendum was issued on 18 -4 -2000 by which in the Review Order the following corrections were carried out : -