2003 (10) TMI 469 - AT - Central Excise

Summary

Issues: Delay in filing appeal, condonation of delay, hearing on merits

The judgment deals with the issue of delay in filing an appeal against the order-in-original before the Commissioner (Appeals) and the subsequent condonation of this delay. The appellant had faced a delay of 12 days in filing the appeal due to the misplacement of papers by their Counsel. The Commissioner (Appeals) had dismissed the appeal solely on the grounds of this delay without considering the merits of the case.

Upon perusing the record and the impugned order, the judge found that the request of the Counsel to allow the appeal deserved merit. The judge proceeded to decide the appeal itself after considering the circumstances surrounding the delay and the reasons provided for it. The judge noted that the appellants were genuinely aggrieved by the order-in-original and wanted to be heard on merits, emphasizing that technicalities should not outweigh the principles of justice.

During the hearing, it was highlighted that the delay of 12 days in filing the appeal should have been condoned by the Commissioner (Appeals) as he had the discretion to do so for up to 30 days. The judge emphasized that the party should be given a fair chance to present their case on merits, especially when the delay was not intentional and was due to the negligence of the Counsel in misplacing the papers. The judge stressed that the appellants should not be penalized for the Counsel's mistake.

In light of the discussion, the judge decided to condone the delay in filing the appeal before the Commissioner (Appeals) and set aside the impugned order. The matter was remanded back to the Commissioner (Appeals) for a hearing on merits, allowing the appeal. The judgment underscores the importance of ensuring that parties are not deprived of the opportunity to present their case on substantive grounds due to procedural technicalities.