MEPCO SPECIALITY PRODCUTS MADHYA PRADESH METAL POWDER THE METAL POWDER COMPANY LTD. Vs. COMMISSIONER OF CENTRAL EXCISE DELHI-I

JUDGEMENT

(1.) THE appellants are in appeal against the impugned orders dismissing their appeal as time barred.

(2.) THE facts of the case are that appellants received a communication through ACES dated 21.3.2014 for revocation of their Central Excise registration. Against that order the appellant filed appeals before the learned Commissioner (Appeals) on 21.5.2014. As no application for condonation of delay was filed by the appellant, the learned Commissioner (Appeals) dismissed their appeal holding that as per section 35(1) of Central Excise Act, 1944, the appellant is required to file the appeal within 60 days of adjudication order of the Commissioner, which they failed to do so, accordingly their appeals were dismissed. Aggrieved from the said order, appellants are before me.

(3.) ON the other hand, learned AR submits that in this case, it is admitted fact that appellant has filed the appeals after 62 days of the communication of the order before learned Commissioner (Appeals) and also appellant has filed the appeal without any application for condonation of delay as per Central Excise Act, 1944, learned Commissioner (Appeals) has rightly dismissed their appeals as time barred.