2026 (4) TMI 691

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.... Respondent no.2 be directed to hear and dispose of the Revision Application or Appeal on merits; c) Or in the alternative the Respondent no.1 be directed to consider the interest claims of the Petitioner' on merits and pass appropriate orders; d) Issue a Writ of Certiorari or any other appropriate writ to call the records and proceedings from the Respondents, wherein the impugned order was passed to verify it's legality, propriety and correctness of the Order." 2. The petitioner is aggrieved by an order dated 05 August 2013, passed by the Deputy Commissioner of Central Excise, Kalayn-III Division, rejecting the petitioner's application for non-payment of interest on delayed payment of rebate. The petitioner thereafter ....

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....ainst this letter the Appellants approached the Deputy Commissioner and then the Additional Commissioner for speaking order or for sanction of interest, Only after a clarification was issued by the Superintendent of Central Excise (Tech-I), Thane-I Commissionerate vide letter dated 15.01.2014, that they may like to go in appeal against the decision of the Deputy Commissioner communicated by his letter dated 05.08.2013 the Appellants decided to file an appeal against the letter dated 05.08.2013. Hence, the appealable order by which the Appellant is aggrieved is the letter dated 05.08.2013 and not the Letter dated 15.01.2014 of the Superintendent of Central Excise, which does not communicate any decision or order on the issue by which the App....

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....y days, allow it to be presented within a further period of thirty days. ..................... ......................" 7. A plain reading of the above provision indicates that an appeal can be filed before the Commissioner (Appeals) against any order or decision. Hence, it was open to the Appellants to file an appeal against the letter dated 05.08.2013, which was in the nature of a decision or order, without waiting for the clarification in letter dated 14.02.2014. In the present case the delay is beyond the period of 30 days and hence it is beyond the powers of the Commissioner (Appeals) to condone the same. The Commissioner (Appeals) being a creature of the Central Excise Act, 1944, is bound by the express provi....