M/S. Kisan Co-Operative Sugar vs Commissioner Of Central Excise
- CitationExcise Appeal No. 301 of 2011-Ex (SM)
Ratio decidendi
The rule this decision rests on
The limitation period for an appeal to the Commissioner (Appeals) under section 35(1) of the Central Excise Act, 1944 is sixty days from communication of the adjudication order, extendable by a further thirty days only where sufficient cause for the delay is satisfactorily explained; an appeal filed beyond that condonable period is time-barred and cannot be entertained.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 190-CE/MRT-I/2010-11 dated 30/08/2010 passed by Commissioner of Central Excise (Appeals), Meerut ]
For approval and signature:
Honble Mr Ashok Jindal, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
M/s. Kisan Co-operative Sugar Appellants
Factory Ltd.
Vs.
Commissioner of Central Excise Respondent
Meerut I
Appearance:
Shri Vikrant Kackria, Advocate for the Appellants
Shri G R Singh, AR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Date of Hearing /decision: 03.03.2015
ORDER NO. FO/ 50556/2015-Ex(SM)
Per Ashok Jindal :
The appellants is in appeal against the impugned order wherein learned Commissioner (Appeals) has dismissed the appeal filed by the appellant as time barred.
2. Admitted facts are that the appellant received the adjudication order of rejection of their refund claim on 23.9.2009. Against the said order, appeal is filed before Commissioner (Appeals) only on 28.5.2010 and as per the provisions of section 35(1) of Central excise Act, 1944, the appellant is required to file appeal before learned Commissioner (Appeals) within 60 days of the communication of the adjudication order. Period can be further extended by 30 days if reason for causing delay has been explained satisfactorily. Admittedly in this case, appeal has been filed beyond the condonable period, I do not find any infirmity in the impugned order. Same is upheld. Appeal filed by the appellant is dismissed.
(dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
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