SAMARTH INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER hearing for some time with reference to the stay petition filed by the party, we felt that the matter itself can be disposed of on the limited issue. Accordingly appeal was taken up for regular hearing with the consent of both sides, Shri Velayudhan, Manager of the appellant Company, reiterated the written submissions.

(2.) SHRI Narasimha Murthy learned DR appearing for the Revenue submitted that appeal has been dismissed by the Commissioner (Appeals) as barred by time. He said that Appeal was filed even beyond the stipulated period of 90 days.

(3.) WE have carefully considered the matter. Section 35 of the Act is as under: