SUPER GEARS (INDIA) Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This order will dispose of COD application moved by the appellants seeking condonation of delay of one year, seven months and twenty days in filing the appeal. The impugned order -in -appeal was passed on 10 -52000, whereas the appeal was filed on 9th August, 2002. The COD application was dismissed by this Bench vide order dated 4 -2 -2003 after hearing both sides. However, thereafter the appellants allegedly moved a Misc. Application for recall of the order and that application instead of posting before me for disposal, was posted for hearing before another Member (Shri K.D. Mankar), who recalled the order passed by me and posted the COD application of the appellants again for hearing. That application could not be legally posted before that Bench and that Bench even had no power to recall the order passed by this Bench. However, without commenting on the validity of the order passed by another Bench, 1 still proceed to decide the COD application of the appellants in terms of order dated 29 -9 -2003 passed by another Bench.

(2.) The learned Counsel has contended that the impugned order -in -appeal was never served personally on the appellants and that it could not be pasted on the outer door of their factory premises and that service of the order was not proper. The appellants received the copy of the order only on 23 -7 -2002 and from that, the appeal is within time. He has referred to the judgment of the Hon'ble Delhi High Court to support his contention in the case of Commissioner of Income Tax v. Dr. K.C. Verma, 2003 (132) TAXMAN 598 (Delhi).

(3.) On the other hand, the learned JDR, has reiterated the correctness of the impugned order.