2007 (10) TMI 311 - HC - Central Excise

Summary

Issues:
1. Appeal against order dated 29-8-2007 and application for condonation of delay.
2. Communication received by the petitioner stating the appeal was received after four years.
3. Nature of the appeal as a statutory appeal under the provisions of the Act.
4. Lack of opportunity given to the petitioner by the Commissioner (Appeals) before passing any order.
5. Setting aside the impugned communication and directing the Commissioner (Appeals) to issue notice to the petitioner and dispose of the appeal.

The judgment addresses the petitioner's appeal against an order dated 29-8-2007 and an application for condonation of delay. The communication received by the petitioner mentioned that the appeal was received after four years, leading to no action being taken on it. The court highlighted that the appeal was a statutory appeal under the Act, emphasizing that the Commissioner (Appeals) must follow the proper procedure for hearing and disposing of the appeal. It was noted that in this case, the Commissioner did not provide an opportunity to the petitioner before passing any order, except for the communication dated 29-8-2007.

The court set aside the communication dated 29-8-2007, directing the Commissioner (Appeals) to issue notice to the petitioner and proceed with the appeal. All questions, including whether the appeal was barred by limitation, were left open for consideration. The petitioner was required to appear before the Commissioner (Appeals) on a specified date, with further directions to be given for the hearing. Ultimately, the rule was made absolute with no order as to costs, ensuring that the petitioner's right to a fair hearing and due process was upheld in the appeal proceedings.