NGEF LTD Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) M /s. N.G.E.F. Limited being aggrieved with the Order -in -Appeal No. 86/94 dt. 31.3.94 passed by the Commissioner of Central Excise, Bangalore had filed the appeal which was received in the Registry on 5.5.97. As the appeal was filed beyond the prescribed period of limitation, the appellants alongwith the appeal filed an application for condoning the delay.

(2.) SHRI A.S. Monnappa, Ld. advocate appearing for the appellants submitted that the appellants had agitated the matter regarding Board's Circular with regard to availing the MODVAT Credit on endorsed gate passes with the Hon'ble High Court of Karnataka at Bangalore, and under their order dt. 27.3.97, the Hon'ble High Court had given the liberty to the Petitioner to file an appeal before the appellate authority within 6 weeks from that date, and recorded the submissions of the Ld. Central Govt. Standing Counsel appearing for the Revenue that if the petitioner files the appeal within 6 weeks from that day then the department would not raise any objection with regard to period of limitation. Shri Monnappa also submitted that subsequently they have sought clarification from the Hon'ble High Court and under order dt. 12.12.97 the High Court had observed that the petitioner had made out justifiable ground to condone the delay.

(3.) FOR the Revenue Shri Rama Rao, departmental representative is present.