CCE Vs. GWALIOR SUGAR CO. LTD.

JUDGEMENT

(1.) In this appeal, the Revenue has challenged the impugned Order -in -Appeal vide which the Commissioner (Appeals) has dropped the duty demand against the respondents by reversing the Order -in -Original.

(2.) Ld. SDR Shri Vikas Kumar, at the very outset, had contended that the appeal filed by the respondents before the Commissioner (Appeals) against the Order -in -original was time barred. The Order -in -Original was passed on 31.8.2001 and copy of the same was delivered by hand to the respondents vide letter dated 10.12.2002, which was received by them on 11.12.2000 whereas the appeal was filed by them after the expiry of 90 days. The Commissioner (Appeals) according to the Ld. SDR has not gone into the question of limitation which was required to be decided before going to the merits of the Order -in -Original. Therefore, the matter should be sent back to the Commissioner (Appeals) after setting aside the impugned Order, for fresh decision.

(3.) On the other hand, Ld. Advocate, Shri B. L. Narasimhan has filed an affidavit of one Shri Mahendra Pratap Timari on behalf of the respondents company wherein he has deposed of having not received the copy of the order alongwith the Order dated 10.12.2002 and further, stated that the copy of the Order was rather demanded from the department vide letter dated 3.2.2003 and as such, the appeal filed before the Commissioner (Appeals) was in time from the date of the receipt of the copy of the Order.