BSNL Vs. CCE

JUDGEMENT

(1.) THIS appeal came up for hearing on the point of condonation of delay. Heard the parties.

(2.) THE appeal, directed against the order of the Commissioner of Central Excise dated 9.8.2001, was filed on 9.3.2007. In terms of Section 35B(3) of the Central Excise Act, appeal is to be filed within three months of the date of communication of the order appealed against. However, under Sub -section (5), the Tribunal has jurisdiction to admit the appeal filed after expiry of the said period if it is satisfied that there was sufficient cause for not filing the appeal within that period. Accordingly, the appellant also filed application for condonation of delay.

(3.) THE case of the appellant is that the impugned order did not quantify the demand and demand notice was sent by the Superintendent of Central Excise on or about 13.12.2002. According to the appellant, as the issue relating to the alleged delay in payment of service tax was covered by various judgments of the Tribunal, application was made to waive/reduce the tax and the matter remained pending at various levels which caused the delay. It was stated that the Law Ministry gave opinion in favour of the appellant. It is also said that the Committee on Disputes (COD) accorded its consent for filing appeal only on 12.5.2005 and the same was received in the appellant's office on 6.7.2005. It was strenuously contended that the delay should be liberally condoned especially where party has a strong prima facie, particularly in cases where money has to change hands from one department to another. Reference was made to various judgments.