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Section 263 of the Income-tax Act, 1961 - Revision - Of orders prejudicial to interest of revenue - If for any reason an appeal is dismissed on ground of limitation and not on merits, that order would not merge with orders passed by first appellate authority CASES REFERRED TO Collector of Customs v. East India Commercial Co. Ltd. AIR 1963 SC 1124 (para 7), Shyam Sundar Sarma v. Pannalal Jaiswal 2005 (181) ELT 163 (SC) (para 7), Kunhayammed v.State of Kerala [2000] 113 Taxman 470 (SC) (para 7), Mark Auto Industries v. CCE [2000] 41 RLT 756 (Cegat) (para 7), Chandi Prasad v. Jagdish Prasad [2004] 8 SCC 724 (para 8) and State of Kerala v. Kondottyparambanmoosa [2008] 8 SCC 65 (para 9). JUDGMENT 1. This civil appeal is directed against the judgment and order dated December 21, 2001 passed by the High Court of Delhi at New Delhi in Central Excise Case No. 41 of 2001, wherein the High Court has dismissed the reference application filed by the appellant. 2. The facts in nutshell are that the assessee is a manufacturer of dutiable excisable goods. For its manufacturing activity, it had purchased certain capital goods, namely, Windsor model injection moulding machine and screw assembly along with tool kit falling under Chapter sub-heading 8477.10. The assessee has availed of a MODVAT credit of Rs. 1,47,000 by filing a declaration dated June 30, 1995 under rule 57T(1), whereby it declared the receipt of the said goods from M/s. D. G. P. Windsor India Ltd. vide invoice dated June 18, 1995, along with the application for condonation of delay, before the adjudicating authority/assessing authority. However, the said declaration was not filed within the time prescribed under the Central Excise Act, 1944 (for short, "the Act") and the Rules framed thereunder. Accordingly, the adjudicating authority had issued a show-cause notice dated October 11, 1995 to the assessee, inter alia, directing it to show cause as to why the MODVAT credit to the tune of Rs.1,47,000, availed of by it, should not be disallowed and recovered under rule 57G of the Central Excise Rules, 1944 (for short, "the Rules") read with section 11A of the Act and, further directed it to show cause as to why…

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