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2017 (1) TMI 648 - CESTAT BANGALORE

2017 (1) TMI 648 - CESTAT BANGALORE - TMI - Maintainability of appeal - Condonation of delay - delay of period beyond 30 days after the 60 days time for filing the appeal before the Commissioner (A) - is the delay further condonable? - Held that: - the impugned order is not sustainable in law as the same has been passed in violation of the Division Bench's decision of this Court dated 20.5.2014 and the same is set aside and the matter is remanded back to the Commissioner (A) to decide the cases .....

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662/- Rs.20,000/- E/20808/2015 March 2005 Rs.2,19,237/- Rs.4,385/- Rs.2,23,622/- (interest) Rs.25,000/- E/20809/2015 2004-05 Rs.20,384/- Rs.10,000/- Appeal No. Period Demand Penalty E/20810/2015 September 2004 Nil Rs.1,24,811/- E/20811/2015 10/2004 Rs.45,277/- & ₹ 906/- Rs.42,043/- E/20812/2015 April to July 2005 Rs.4,68,569/- Rs.9,371/- Rs.25,000/- E/20813/2015 December 2994 Nil Rs.10,000/- E/20814/2015 2001-02, 2002-03,2003-04 Rs.4,18,234/- Rs.1,84,338/- Rs.2,33,896/- 2. The impugned .....

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Schedule to Central Excise Tariff Act (CETA), 1985. During the period, 2002-03, the appellant extended the business of setting up a unit in Cochin Special Economic Zone under the name Elmag Wires Ltd. However, this proved to be a big operational mistake as the unit ran into extensive running cost, further fuelled by problematic machinery etc., all of which sucked away the resources of the parent unit in Aroor. During the period 2004-05, copper prices escalated and upset the delicate balance then .....

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jority shareholding and thereafter the appellant restarted the manufacturing operations. In the meantime, the appellants were served show-cause notice proposing to impose penalty for having paid the duty with interest on goods cleared during February 2005 only by September 2005. Appellant filed reply to the show-cause notice but the Asst. Commissioner without considering the submissions of the appellant mechanically confirmed the demand and imposed huge artificial amount as penalty vide its orde .....

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t visited the office of the excise authorities in connection with formalities relating to restarting of manufacturing operations. It is at this time, appellant was informed of the fact of several adverse orders passed demanding duty and imposing penalties. Thereafter the appellant filed the statutory appeal before the Commissioner (A) and on the advice of the Central Excise officers, also preferred a separate application to condone the delay in filing the appeal by way of abundant caution. The a .....

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efore the Commissioner of Central Excise (Appeals). Thereafter the appellant was given opportunity of hearing by the Commissioner (A) and the Commissioner (A) vide the impugned order dated 29.10.2014 dismissed the appeal on the same ground as before, being that the Commissioner (A) has no power to condone delay beyond the maximum period of 30 days from the due date for filing the appeal. The appeals were rejected despite filing the COD application as was insisted upon. Thereafter aggrieved by th .....

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eing filed on time with the COD application being only a precautionary measure taken in consultation with the departmental authorities. He further submitted that the Division Bench of the Tribunal vide order dated 20.5.2014 directed the Commissioner (A) to decide the appeals and the COD applications and the Commissioner (A) is bound to carry out the directions contained in the said order. He further submitted that the Commissioner (A) arbitrarily rejected the appeal as time barred despite the di .....

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t was not aware of any order against them and they only came to know about some adverse order has been passed against them in March 2008 only, when they approached the office of jurisdictional Central Excise authorities in connection with formalities relating to restarting of manufacturing activity after a prolonged lockout. Subsequently, the appellant requested that original copy of the order passed by the Asst. Commissioner be sent to them so that they may file the requisite appeal but no repl .....

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onsider the principles enshrined in Section 35(o) of the Central Excise Act, 1944, when determining the period of limitation for filing the appeal. Section 35(o) states as under: Exclusion of time taken for copy In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order .....

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done the delay beyond 30 days. In the present case of the appellants before the Commissioner (A) filed the appeals after an inordinate delay and the Commissioner (A) has rightly rejected all the appeals at the threshold without going into the merit of the case. He further submitted that Tribunal vide its order dated 20.5.2014 has only remanded the matter to the Commissioner (A) to decide the appeals and the COD applications after giving reasonable opportunity to the appellant and the same has be .....

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