2004 (5) TMI 380 - AT - Central Excise

Summary

Issues:
Condensation of delay in filing appeals due to family illness.

Analysis:
The appellants filed three applications seeking condonation of delay in filing appeals due to illness in the family. The impugned order was received on 19-9-03, and the appeals were to be filed by 19-12-03 but were actually filed on 15-3-04, resulting in a delay of 87 days. The learned Consultant for the appellants explained that the wife of the Managing Director of the appellants was seriously ill since 10-12-2003 and passed away on 29-12-2003. The family was preoccupied with attending to her, leading to the delay. The Consultant submitted a Death Certificate issued by the Municipal Corporation, Coimbatore, to support the claim. The delay was attributed to circumstances beyond the control of the appellants.

Upon reviewing the Death Certificate presented by the Consultant, the learned JDR left the decision to the Bench. After considering the arguments from both sides and examining the Death Certificate dated 7-1-2004, the judge, Shri Jeet Ram Kait, concluded that the delay was indeed due to reasons beyond the appellants' control. Consequently, the judge decided to condone the delay in filing the appeals, ruling in favor of the appellants. The order was made accordingly, allowing the appeals to proceed despite the delay caused by the family illness.