2003 (12) TMI 549 - AT - Central Excise

Summary

Issues: Delay in filing appeal, Condonation of delay, Interpretation of Section 14 of the Central Excise Act

In this case, the Appellate Tribunal CESTAT, Mumbai dealt with the issue of a 316-day delay in filing an appeal. The appellant's request for adjournment was declined as no vakalatnama was filed, and the appeal memorandum lacked the signature of any Counsel. The Tribunal proceeded with the matter after reviewing the stay application and other documents. The appellant sought condonation of delay, citing Section 14 of the Central Excise Act, which confers powers of a Civil Court to Central Excise officers. However, the Tribunal noted that the Act does not provide for the Commissioner adjudicating matters in a court-like manner. It emphasized that review proceedings under the Code of Civil Procedure are limited to specific cases, not as a general appeal mechanism. The Tribunal found no valid reason for the delay in filing the appeal, especially considering the appellant's access to legal expertise. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the appeal as time-barred.