2003 (12) TMI 669

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....nufacturers of M.S. Ingots and non alleged steel. They are assessees under the Central Excise Act and the Rules and are clearing goods after payment of duty. Petitioners are presently aggrieved by the rejection of their appeal Nos. 305/2003 CE and 306/2003 CE by the Commissioner of Central Excise (Appeals), Kochi by order dated 5.11.2003 (Ext.P13). The said appeals were rejected by the 1st respond....

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....cise Act, 1944. However, the 1st respondent observed that when appeals are sent by post, the date on which the appeals are received in the office of the Commissioner of Central Excise (Appeals) is to be taken as the date for determining the period of limitation under Section 35 and that in the instant case none of the two appeals were received earlier and that the petitioners had subsequently file....

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....t admittedly did not consider whether there are sufficient cause for condoning the delay in filing the appeals. According to the 1st respondent the delay is beyond the condonable period. In the circumstances, the question to be considered is as to whether the appeals can be treated as filed within time and/or as to whether the 1st respondent can condone the delay in filing the appeal beyond the pe....

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....ity prior to the expiry of the period of limitation in that case it would not be barred by limitation. 5. A Special Bench of the Tribunal in Simplex Electronics v. Collector of Customs 1989 (42) ELT 451 (Tribunal) following the aforesaid two decisions held that since the appellant, had despatched the appeal before the expiry of limitation it should be deemed that the appeal was filed by the appel....