TMI Blog2004 (4) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ot Re-rolled products of Iron and Steel such as bars, rods, rounds, square CID bars, angle etc. The Central Government in terms of sub-section (1) of Section 3A of the Central Excise Act, 1944 issued notification dated 25-7-1997 vide which hot re-rolled products of non-alloy steel were notified for the purpose of leviability of Central Excise duty on the basis of annual capacity of production in term of Section 3A of the Central Excise Act, 1944. By virtue of said notification the items produced or products being manufactured by the petitioner were brought within the ambit of Section 3A of (hereinafter referred to 1944 Act) and the petitioner became liable to pay central excise duty in terms of Section 3A of 1944 Act w.e.f. 1-9-1997. 3.&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 13, 2003 with liberty to pursue the remedy of appeal if so advised. 6. Thereafter, the petitioner has filed an appeal under Section 35B of Central Excise Act, 1944 before the Tribunal in January, 2003 along with an application for condonation of delay of 1634 days in filing the appeal. The learned Tribunal vide impugned order dated 8-4-2003 has dismissed the application for condonation of delay on the ground that the delay of more than 4 years in filing the appeal has not been satisfactorily explained by the petitioner. 7. In the written statement filed on behalf of the respondents it has been stated that after the issuance of show cause notice dated 30-10-1998, the Larger Bench of the Tribunal held in M/s. Mohindra Stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hindra Steel Ltd. to initiate recovery proceedings of the amount of duty on the basis of the order passed by the Commissioner determining the annual capacity of the petitioner. 10. The Tribunal vide its judgment dated 8-4-2002 has decided that the amount can be recovered on the basis of an order passed by the Commissioner determining the annual capacity of production. Recovery certificate has been issued soon thereafter i.e. on 14-6-2002. The petitioner earlier challenged such recovery certificate by way of writ petition before this Court which was dismissed with liberty to the petitioner to avail the alternative remedy of appeal under Section 35B of the Act. The application for condonation of delay in filing the appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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