2002 (7) TMI 537 - AT - Central Excise

Summary

Issues:
- Delay in making pre-deposit for appeal restoration
- Condonation of delay due to financial hardship

Analysis:
1. The appeal was dismissed due to the appellants' failure to make the pre-deposit of Rs. 5 lakhs as directed by the stay order. Despite being granted an extension, they only deposited Rs. 70,000, leading to the dismissal of their appeal.

2. The appellants filed an application seeking restoration of the appeal, stating they deposited the balance amount of Rs. 4,30,000 late due to financial constraints caused by the closure of their factory.

3. The Respondent contested the application, arguing that the 15-month delay was inordinate and lacked sufficient cause for condonation.

4. The Counsel cited legal precedents to support condonation of delay, but the Tribunal found the cases cited not applicable to the present situation. The Tribunal noted that the delay in those cases was not as significant as the 15-month delay in this case.

5. The Tribunal differentiated the present case from previous cases where delays were condoned due to specific circumstances. In this instance, the delay was substantial, and no concrete evidence was provided to support the claim of financial hardship.

6. Despite the appellants' claim of financial hardship, the Tribunal found no substantiating proof and deemed the delay inexcusable. Consequently, the Tribunal dismissed the application for restoration of the appeal due to the lengthy delay.

7. After considering the facts and circumstances, the Tribunal concluded that the 15-month delay was unjustifiable, leading to the dismissal of the appellants' appeal restoration application. Therefore, the application for restoration was rejected.