Anchor Adhesives Pvt. Ltd. Vs. Commissioner of Customs and Central - Court Judgment

Excerpt:
1. the commissioner (appeals) dismissed the appeal before him on holding that the appeal was filed after the prescribed period and that no request for condonation was made. the commissioner (appeals) did not give them any notice before dismissal. the appellants show that the appeal was filed in time when holidays were taken into account. this order does not sustain and has to be set aside.2. ordinarily such appeals would be remanded to the first appellate authority for reconsideration on merits. i find that the issue here is capable of being decided at this stage.3. although clause (1) d (v) of the explanation to rule 57q of the central excise rules 1944 specified generating sets of output exceeding 75kva, clause (1) c provided for admission of all generating sets, without specifying the output or capacity. therefore, there was no scope for a narrow interpretation.

Judgment:
1. The Commissioner (Appeals) dismissed the appeal before him on holding that the appeal was filed after the prescribed period and that no request for condonation was made. The Commissioner (Appeals) did not give them any notice before dismissal. The appellants show that the appeal was filed in time when holidays were taken into account. This order does not sustain and has to be set aside.

2. Ordinarily such appeals would be remanded to the first appellate authority for reconsideration on merits. I find that the issue here is capable of being decided at this stage.

3. Although Clause (1) d (v) of the explanation to Rule 57Q of the Central Excise Rules 1944 specified generating sets of output exceeding 75KVA, Clause (1) c provided for admission of all generating sets, without specifying the output or capacity. Therefore, there was no scope for a narrow interpretation.