Commissioner of Central Excise, Vs. M/S. Inder Singh and Sons

Commissioner of Central Excise, vs M/S. Inder Singh and Sons

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 12, 2001

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Citation: sooperkanoon.com/20377
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jan 12, 2001
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

M/S. Inder Singh and Sons

Excerpt

1. there is a delay of 3 days in filing the above reference application arising out of the final order of the tribunal by which modvat credit was held to be available to the assessees on ms scrap and steel scrap (re-rolled). learned dr states that initially the tribunal's order was accepted by the commissioner, but subsequently, it was directed by the chief commissioner vide his fax dated 6.9.99 to file a reference application, which was received in the registry of the tribunal on 7.9.99, while the last date for filing the application was 4.9.99. no explanation has been given for the delayed direction to file the reference application. since the delay has not been explained at all, let alone satisfactorily explained, i decline to condone the aame. the reference application is, therefore, dismissed as time barred.

Full Judgment

1. There is a delay of 3 days in filing the above reference application arising out of the Final Order of the Tribunal by which modvat credit was held to be available to the assessees on MS scrap and steel scrap (re-rolled). Learned DR states that initially the Tribunal's order was accepted by the Commissioner, but subsequently, it was directed by the Chief Commissioner vide his fax dated 6.9.99 to file a reference application, which was received in the Registry of the Tribunal on 7.9.99, while the last date for filing the application was 4.9.99. No explanation has been given for the delayed direction to file the reference application. Since the delay has not been explained at all, let alone satisfactorily explained, I decline to condone the aame. The reference application is, therefore, dismissed as time barred.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise, vs M/S. Inder Singh and Sons Same Subject Excise