2004 (5) TMI 473 - AT - Customs

Summary

Issues:
Condonation of delay in filing the appeal.

Analysis:
The appellants sought condonation of a 50-day delay in filing the appeal, supported by an affidavit explaining the delay due to official duties and sick leave of the Assistant General Manager. The time chart detailed the events leading to the delayed filing, with the appeal supposed to be filed by a specific date. The Advocate was instructed to file the appeal after the Assistant General Manager returned from his duties.

Analysis:
The appellants' Counsel argued for leniency, citing a Supreme Court judgment in a similar case to support their plea for condonation of delay.

Analysis:
The Revenue's representative opposed the appellants' request, contending that there was no valid reason for the delay in filing the appeal. The Assistant Manager's absence did not prevent other officers from filing the appeal on time, and the reasons provided lacked documentary evidence. Reference was made to a Supreme Court judgment where a similar delay excuse was not accepted.

Analysis:
The Tribunal considered both parties' submissions, noting that the appeal was filed by the General Manager (Commercial), not the Assistant Manager seeking condonation. The lack of authorization for the Assistant Manager to file the appeal, coupled with the absence of supporting documentation, led to the rejection of the condonation application and the subsequent dismissal of the appeal. The Tribunal found no merit in the application based on the facts presented and the applicable Supreme Court precedent.