{"id":124153,"date":"2004-03-18T00:00:00","date_gmt":"2004-03-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shivshankar-plywood-inds-pvt-vs-commissioner-of-central-excise-on-18-march-2004"},"modified":"2017-06-15T12:53:03","modified_gmt":"2017-06-15T07:23:03","slug":"shivshankar-plywood-inds-pvt-vs-commissioner-of-central-excise-on-18-march-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shivshankar-plywood-inds-pvt-vs-commissioner-of-central-excise-on-18-march-2004","title":{"rendered":"Shivshankar Plywood Inds. Pvt. &#8230; vs Commissioner Of Central Excise on 18 March, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Shivshankar Plywood Inds. Pvt. &#8230; vs Commissioner Of Central Excise on 18 March, 2004<\/div>\n<div class=\"doc_bench\">Bench: K Usha, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K.K. Usha, J. (President) <\/p>\n<p>1. When these applications came up for hearing, we find that the appeal itself can be disposed of. Commissioner (Appeals) dismissed the appeals filed by the assessee for the reason that the assessee had not filed an application to condone the delay. The relevant facts are that the adjudicating authorities passed order in appeal No. E\/286 on 22.3.2001, which was received by the assessee on 27.3.2001. Assessee filed appeal on 21.6.2001. In appeal No. E\/287 original orders were passed on 24.3.2001, which was received by the assessee on 27.3.2001. Appeal was filed on 21.6.2001. At the time when the original orders were issued and received by the appellant, three months time were available for the assessee to file appeal. As per amended Section, which came into effect on 11.5.2001, the period was reduced to 60 days . It is the case of the assessee that they filed appeal within three months on the basis of the directions given in the preamble of the original orders received by them.\n<\/p>\n<p>2. When the matter was heard by the Commissioner (Appeals) the issue regarding limitation was not raised but when they received the order it was found that the appeals were dismissed on the ground of limitation and that they did not file an application to condone the delay.\n<\/p>\n<p>3. We find merit in the contention that when the appeals were filed on 21.6.2001, it was within the period that could be condoned by the Commissioner. Under these circumstances, the Commissioner (Appeals) should have given opportunity to the appellant to file an application for condonation of delay. We are satisfied that there are sufficient grounds for the appellant to get the delay condoned for filing appeal on 21.6.2001. Under these circumstances, we set aside the order impugned and remand the matter to the Commissioner (Appeals) for disposing the same on merits. Commissioner (Appeals) will pass the order within a period of three months from the date of receipt of a copy of this order.\n<\/p>\n<p>4. Appeals stand allowed by way of remand.\n<\/p>\n<p>(Pronounced and dictated in Open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Shivshankar Plywood Inds. Pvt. &#8230; vs Commissioner Of Central Excise on 18 March, 2004 Bench: K Usha, N T C.N.B. ORDER K.K. Usha, J. (President) 1. When these applications came up for hearing, we find that the appeal itself can be disposed of. Commissioner (Appeals) dismissed the appeals [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-124153","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shivshankar Plywood Inds. 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