2004 (4) TMI 467 - AT - Central Excise

Summary

Issues: Delay in filing appeal due to re-organisation of Commissionerate.

In this case, the main issue revolves around the delay in filing an appeal by the Revenue due to the re-organisation of the Commissionerate. The Revenue filed an appeal along with an application for condonation of a 51-day delay. The delay was attributed to the re-organisation of the Commissionerate, which resulted in the unavailability of the Commissioner to file the appeal promptly. The Revenue explained that they were waiting for Board Circulars regarding the bifurcation of the Mysore Division and the official transfer of documents from the erstwhile Bangalore-III Commissionerate, leading to the delay. The Commissioner filed an affidavit seeking condonation, emphasizing that there was no negligence involved in the delay.

The learned Counsel for the appellant argued that the delay was noticeable and contended that the Commissioner could have filed the appeal promptly, citing a relevant case law to support their argument. On the other hand, the learned SDR representing the appellant highlighted that the appeal was already pending and a stay application was under consideration. Drawing a distinction from the case law cited by the Counsel, the SDR pointed out that the delay in this case was due to the re-organisation of the Commissionerate and the necessity to await Board Circulars for the transfer of files to the Mysore Commissionerate. The SDR argued that the circumstances in this case were different, and the delay was justifiable, especially since the appellant had already filed a counter appeal.

Upon careful consideration, the Tribunal referred to a Supreme Court judgment where a significant delay was condoned based on specific circumstances. The Tribunal noted that in the present case, the delay was due to the re-organisation of the Commissionerate and the requirement for Board Circulars for file transfer, which constituted valid grounds for seeking condonation. The Tribunal found the application for condonation supported by an affidavit and allowed the condonation of delay. The appeal was directed to be linked with the party's appeal for a hearing on a specified date.