GUJRAL AIRCON LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) E/COD/165/03 : This is an application at the instance of M/s. Gujral Aircon Ltd. to condone the delay. There is no reference to the exact period of delay in the application. Going by the dates referred it is seen that there is about 17 months delay in filing the appeal.

(2.) The order under challenge, namely, the order passed by the Commissioner of Central Excise (Appeals) No. 525 -CE/DLH/2001 was dated 12 -6 -2001. According to the appellant it did not receive the copy of the order impugned. Appellant came to know about this order when they received a letter dated 21 -2 -2003 from the Superintendent, Central Excise, Range -VIII, New Delhi for deposit of amounts of duty and penalty. Thereupon a photocopy of the order was obtained and the appeal was filed on 23 -4 -2003. According to the appellant there is no delay in filing the appeal since it was filed within three months from the date of communication of the order i.e., the date of receipt of the photocopy of the order. When the matter came up for hearing on an earlier date, after hearing the matter for some time we directed the learned Departmental Representative to produce before us document including copy of the despatch register of the office of the Commissioner (Appeals) to verify the date of despatch of the order impugned to the appellant herein. Today when the application was taken up, the Departmental Representative produced before us photocopy of the relevant page of the despatch register as also the postal receipt. It is seen from the above that the order impugned in this case was despatched to the appellant herein on 12 -6 -2001. Postal receipt shows the date of postal despatch as 13 -6 -2001. The order had been sent under registered post. In the light of the above document, which is kept in the usual course of business in Government Offices, we are inclined to take the view that that the order was despatched to the appellant on 12 -6 -2001. The affidavit filed on behalf of the appellant is of no avail. In view of the above we hold that the application to condone the delay cannot be sustained. E/COD/166/03:

(3.) This application is filed to condone the delay in filing Appeal No. E/2513/2003 by Shri J.S. Gujral, Director of Gujral Aircon Ltd. Learned Counsel appearing on behalf of the appellant reiterated the submissions as in E/COD/165/2003. Apart from the above he pointed out that from the copy of the order -impugned it can be seen that the order was not endorsed to Shri J.S. Gujral and, therefore, for the purpose of limitation in filing appeal the date of receipt of the photocopy by Gujral Aircon Ltd. has to be taken as the relevant date.