Magna Chemicals Manufacturers v. The Customs, Excise & Service

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.07.2017

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.7682 of 2004 and W.P.M.P.No.9092 of 2004 Magna Chemicals Manufacturers (P) Ltd., A.112/113, PIPDC Industrial Estate, Mettupalayam, Pondicherry, Represented by its Managing Director M.G.Raghavan .. Petitioner ..Vs..

1.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, Annexure I Floor, 26, Haddows Road, Chennai - 600 006.

2.The Commissioner of Central Excise (Appeals), 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai.

3.The Commissioner of Central Excise, Custom House, Pondicherry.

.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records comprised in order No.956/03 dated 11.11.2003 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chnenai/1st respondent, quash the same and consequently direct the second respondent to restore the appeal filed by the petitioner on the file of the second respondent.

For Petitioner : Mr.R.Bharanidharan For Respondents: M/s.R.Hemalatha Senior Standing Counsel

O R D E R

Heard Mr.R.Bharanidharan, learned counsel appearing for the petitioner and M/s.R.Hemalatha, learned Senior Standing Counsel appearing for the respondents.

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2.This writ petition has been filed challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 11.11.2003, by which the appeal filed by the petitioner was dismissed confirming the order passed by the Commissioner (Appeals) who had rejected the appeal petition as it was filed beyond the period of limitation. The Tribunal noted that the Commissioner (Appeals) has got power to condone the delay of only 30 days after first 60 days and the appeal filed 5 months after the expiry of the statutory period has to be necessarily dismissed as the Commissioner (Appeals) has no jurisdiction to condone the delay. Therefore, the order passed by the Tribunal is perfectly in order and calls for no interference.

3.Accordingly, the writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar cse To 1.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, Annexure I Floor, 26, Haddows Road, Chennai - 600 006.

2.The Commissioner of Central Excise (Appeals), 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai.

3.The Commissioner of Central Excise, Custom House, Pondicherry.

+1 cc to M/s.R.Hemalatha Advocate sr 47086 +1 cc to M/s.R.Karthikeyan Advocate sr 46661 W.P.No.7682 of 2004 and W.P.M.P.No.9092 of 2004 ariv aa17/07/2017 https://hcservices.ecourts.gov.in/hcservices/