2002 (8) TMI 133

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....asad, learned Standing Counsel for the Central Government submitted that under Section 35B of the Central Excise Act, 1944 the petitioner has an alternative remedy of filing appeal before the Appellate Tribunal inasmuch as Clause (a) of sub-section (1) of Section 35B clearly stipulates, lays down and provides that any decision or order passed by the Commissioner of Central Excise as an adjudicatin....

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.... the applicability of sub- rules (1) and (2) of Rule 16 was involved. The Commissioner apparently has taken a decision and has passed an order under sub-rule (3) of Rule 16 (Supra) and, therefore, the decision/order squarely falls within the ambit and scope of Section 35B(1)(a) of the Central Excise Act, 1944 and hence is appealable before the Appellate Tribunal. 2. We must hasten to add with f....

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....mitation, if it is satisfied that there was sufficient cause for not presenting the appeal within the aforesaid period. It shall be open to the petitioner to apply to the Appellate Tribunal for condonation of delay in filing the appeal. If the appeal is filed within one month from today, accompanied by the said application for condonation of delay, we do hereby observe that the pendency of the pre....