Tribunal allows delay in appeals, wet chlorine not goods under Excises Act. Importance of marketability in classification.

The Tribunal allowed the condonation of delay in filing 12 supplementary appeals, finding sufficient cause for the delay. Regarding the classification of wet chlorine, the Tribunal upheld the Collector's decision that wet chlorine did not qualify as goods under the Central Excises and Salt Act, 1944. The decision emphasized the importance of marketability and legal definitions in determining the classification of goods under the Act, dismissing the revenue's appeals.

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Issues:
1. Condonation of delay in filing supplementary appeals.
2. Classification of wet chlorine as an excisable commodity under Central Excises and Salt Act, 1944 or Tariff Item 68.

Condonation of Delay:
The Collector of Central Excise, Allahabad filed an appeal against a common order disposing of 13 appeals, with the original appeal filed in time. Subsequently, 12 supplementary appeals were filed with applications for condonation of delay. The appellant argued that they filed only one appeal initially and discovered the need for 12 more appeals later. The respondent had no objection to condoning the delay. The Tribunal held that the appellant had sufficient cause for the delay, thus condoning the delay in filing the 12 appeals.

Classification of Wet Chlorine:
M/s Kanoria Chemicals and Industries Ltd. filed a refund claim for excise duty paid on wet chlorine converted into hydrochloric acid, contending it was not goods under Section 3 of the Central Excises and Salt Act, 1944. The Assistant Collector rejected the claim as time-barred. The Collector of Central Excise (Appeals) allowed the appeals based on the marketability of wet chlorine, following precedents. The revenue appealed to the Tribunal, arguing the assessability of wet chlorine under different tariff items. The appellant and respondent both argued that wet chlorine was not goods under the Act. Relying on a Government of India judgment, the Tribunal concluded that wet chlorine did not meet the criteria of being goods under Section 3 and upheld the Collector's decision. The revenue's appeals were dismissed.

This judgment clarifies the process of condonation of delay in filing appeals and provides a detailed analysis of the classification of wet chlorine under the Central Excises and Salt Act, 1944. The decision emphasizes the importance of marketability and the definition of goods under the Act, relying on legal precedents and government judgments to reach a conclusion.

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