2002 (11) TMI 732 - AT - Central Excise

Summary

Issues:
1. Application for condonation of delay in filing the appeal.
2. Consideration of delay in filing the appeal.
3. Applicability of statutory provisions in directing the filing of an appeal.
4. Justification for delay in filing the appeal.

Issue 1: Application for Condonation of Delay
The Revenue filed an application for condonation of delay in filing the present appeal. The delay was unintentional and attributed to a difference of opinion on the issue. The Chief Commissioner directed the filing of the appeal, citing a Supreme Court observation regarding the State's delays in legal matters. The delay was approximately 21 months, and the Departmental Representative sought condonation based on the circumstances.

Issue 2: Consideration of Delay
The Tribunal considered the delay in filing the appeal, noting the significant delay of more than 600 days in a previous case. Referring to the case of CCE Chandigarh v. Vishwanath & S.R. Mills, the Tribunal highlighted that the Chief Commissioner's direction to file the appeal did not have statutory authority under Section 35B of the Central Excise Act. Despite the delay, the Tribunal found no justification for the inordinate delay and dismissed the appeal.

Issue 3: Applicability of Statutory Provisions
The Tribunal emphasized that Section 35B of the Central Excise Act does not empower the Chief Commissioner to review an order passed by the Commissioner (Appeals) and direct the filing of an appeal by the Tribunal. While the Commissioner may be bound by such directions, the Chief Commissioner lacks statutory authority similar to that granted to the Board under Section 35E of the Act. The Tribunal stressed that even if proceedings were initiated in accordance with statutory provisions, the lengthy delay was unjustified.

Issue 4: Justification for Delay
In this case, the impugned order passed by the Commissioner (Appeals) was reviewed and accepted by the Commissioner before a direction to file the appeal was received from the Chief Commissioner over 20 months later. Despite this, the Revenue took an additional three months to file the appeal. The Tribunal found no reasonable explanation for the delay and, following the precedent set in Vishwanath Iron, declined to condone the delay, resulting in the dismissal of the appeal.

This detailed analysis of the judgment highlights the issues surrounding the application for condonation of delay, the Tribunal's consideration of the delay, the statutory provisions governing the filing of appeals, and the justification (or lack thereof) for the delay in this legal matter.