CCE Vs. AMARNATH AGGARWAL INVESTMENT PRIVATE LIMITED

JUDGEMENT

(1.) HEARD the parties on the condonation of delay application.

(2.) SUB -section (3) of Section 86 of the Finance Act, 1994 provides for period of limitation of three months for filing appeal to the Tribunal. The period is to be reckoned from the date "on which the order sought to be appeal against is received by the assessee, the Board or by the Commissioner of Central Excise (now, the Committee of Chief Commissioners or the Committee of Commissioners), as the case may be". The appeal in the instant case has been filed after 441 days from the relevant date. The Revenue, appellant herein, has accordingly filed application for condonation of delay. Sub -section (5) of Section 86 empowers the Tribunal to admit an appeal after expiry of the relevant period if it is satisfied that there was sufficient cause for not presenting it within that period. The facts of the case briefly are these:

(3.) IN the instant case, it appears that the Chief Commissioner, Delhi Zone, took the decision at his own level on 06.02.2007 which was communicated by the Additional Commissioner (CCU) vide letter No. 1745 dated 23.02.2007 to the Commissioner of Central Excise, Panchkula that the order -in -original dated 29.12.2006 "has been accepted by the Chief Commissioner (DZ)". The said letter, it may be mentioned, gave reference to the refund claim of Rs. 18,15,338/ - which had become payable to the respondent in terms of the said impugned order -in -original dated 29.12.2006.