2003 (12) TMI 523 - AT - Central Excise

Summary

Issues: Delay in filing appeals due to medical reasons and business tour.

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the appellants sought adjournment for miscellaneous applications (COD) but did not appear. The impugned order was received on 4-6-2003, and the last date for filing the appeal was 4-9-2003, with the appeals filed on 8-10-2003, resulting in a delay of 35 days. The appellants explained the delay due to their Dealing Officer suffering from Jaundice and the Managing Director being on a business tour abroad. A Medical Certificate was attached to support the Dealing Officer's condition. The appellants claimed that the Demand Drafts required for the appeal were ready by 28-8-2003, well before the last filing date, demonstrating their bona fide intentions.

The Tribunal acknowledged the circumstances beyond the appellants' control leading to the delay in filing the six appeals. They noted that the Demand Draft was prepared before the limitation expiry, indicating the appellants' genuine efforts to file the appeals on time. The Tribunal found the delay not deliberate or mala fide. Consequently, all the miscellaneous applications were allowed, and the stay petition was scheduled for 6-1-2003. The Tribunal's decision was based on the appellants' intention and efforts to comply with the filing requirements despite the unforeseen medical and business-related obstacles faced during the appeal period.