ORDER
V.K. Jain, Member (T)
Page 0277
1. Heard Shri V. Appala Raju, Consultant for the Appellant. The Appellant have submitted vide their letter dated 24.11.2005 that the Superintendent (Appeal), Guwahati has intimated to them that their appeal was received on 09.12.1999 in the office of the Commissioner (Appeal). Guwahati. In this case the Commissioner (Appeal) has observed in his order that the Order-in-Original was received by the Appellant on 09.09.1999 and their appeal was received in his office on 09.12.2000 and in view of this he has rejected the appeal filed by the Appellant on the ground of time bar.
2. Heard Shri I. Mariana, ld. JDR. He has no objection in condoning the delay.
3. I find that in this appeal the Order-in-Original was received by the appellant on 09.09.1999 and as evident from the Order-in-Appeal. Their appeal was received in the office of the Commissioner (Appeal) on 09.12.1999. If we exclude the date of the receipt of the order then the last date for the filing of appeal is 09.12.1999 in the office of the Commissioner (Appeal), Guwahati. Thus there is no need for condonation Page 0278 of delay. Further I find that the appellant has sent the appeal to the Commissioner (Appeal), Guwahati. It is immaterial on what date this appeal is sent to the Commissioner, Central Excise, Bhubaneswar. The Consultant submits that the appeal jurisdiction for Balasore Central Excise Division was with the Commissioner, Central Excise, Guwahati at the relevant time. In any case once their appeal has been received in time in the office of Commissioner of Central Excise (Appeal), Guwahati, it is not material what date the appeal is transferred and received by the Commissioner, Central Excise (Appeal), Bhubaneswar. Since their original appeal was received in the office of Commissioner (Appeal) in time, I remand the cases to the Commissioner (Appeal), Bhubaneswar to decide the matter afresh on merits as I do not find any delay in the appeal submitted by the Appellant. The appeal is allowed by way of remand. The Stay application is also gets disposed of accordingly.
Pronounced in the open Court.