2003 (12) TMI 507 - AT - Central Excise

Summary

Issues: Delay in filing the appeal, condonation of delay

In this case, the main issue revolves around the application for condoning the delay in filing the appeal. The appellant claimed to have received the impugned order on 24-4-2003 and filed the appeal on 1-9-2003 due to illness recovery on 22nd August. The delay was one month and eight days. The Departmental Representative verified the dispatch of the order by producing the Despatch Register and relevant Postal receipt showing it was sent by registered post on 6-8-2001. The Commissioner (Appeals) noted that the date in the Appeal Memo was manipulated by overwriting, leading to the dismissal of the appeal for being filed beyond the prescribed period of 3 months.

Upon examination of the documents, the Tribunal found that the appellant's claim of receiving the order only on 24-4-2003 was not credible. The Despatch Register and postal receipt confirmed the order was dispatched in 2001 itself. The Tribunal emphasized the evidentiary value of the Despatch Register over the appellant's affidavit. It was concluded that the appellant failed to provide sufficient reasons to condone the delay of over 2 years. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the appeal itself.