Commissioner of C. Ex., Vs. Deepak Steel Industries

1. this is a cod petition filed by the revenue. the delay in filing this appeal is of 280 days. i have heard shri h.c. verma, jdr for the appellants. in the written memorandum of petition, it is stated that the order dated 12-1-2001 passed by the commissioner (appeals), chandigarh is received in the office of appellants on the same date. it is also stated that on 12-3-2001, the order-in-appeal was accepted by the commissioner of central excise. however, the chief commissioner issued the direction on 8-1-2002 that an appeal may be filed against the impugned order of commissioner (appeals). hence, the delay.reliance is also placed on the judgment of the hon'ble supreme court in the case of state of haryana v. chandramani - 1998 (3) s.c.c. 132.1 have considered these submissions. in this case, admittedly, the order of commissioner (appeals) was accepted on its merit by the commissioner of central excise on 12-3-2001. the present appeal is filed on the direction of the chief commissioner with a delay of 280 days. this cannot be considered as a sufficient cause for not prosecuting the appeal within the prescribed period which would merit condonation of delay. the impugned order against which this appeal is sought to be filed was initially accepted by the department on its merits. the present case is not covered by the ratio of the judgment of the hon'ble supreme court in chandramani case (supra) relied upon by the revenue.2. the cod petition is therefore dismissed. consequently, the appeal is also dismissed.