2005 (3) TMI 646 - AT - Central Excise

Summary

Issues:
Delay in filing appeals before the Tribunal, condonation of delay, negligence in pursuing matters, explanation for delay, duty to intimate address for correspondence.

The judgment deals with two applications by M/s. Prem Heavy Engineering Works P. Ltd. for condonation of delay in filing appeals before the Tribunal. The delay of almost eleven months in filing the appeals was attributed to the non-receipt of the impugned order by the applicants due to their closed factory premises and the subsequent sickness of the Managing Director, the only responsible person left. The learned Advocate argued that the delay was caused by unavoidable natural causes and not due to lack of due diligence. On the other hand, the Respondent, opposing the prayer for condonation, highlighted that the impugned order was duly sent to the known address of the applicants and emphasized their negligence in not updating their address with the Commissioner (Appeals).

The Tribunal considered both parties' submissions and observed that the appeals were initially filed by the applicants before the Commissioner (Appeals) against the confirmation of demand of duty and imposition of penalty. It was noted that despite appearing before the Commissioner (Appeals) for a personal hearing, the applicants failed to update their address for correspondence purposes. The Tribunal found that the applicants did not satisfactorily explain the delay in filing the appeals, especially considering that their appeals had been heard, and the order was pending. Consequently, the Tribunal dismissed the applications for condonation of delay and, as a result, also dismissed both appeals.

In the operative part of the order announced in open court on 3-3-2005, the Tribunal officially dismissed the applications for condonation of delay and subsequently dismissed both appeals. The judgment underscores the importance of due diligence in pursuing legal matters, including updating contact information for correspondence, especially when the appeals are pending decision.