2005 (11) TMI 417 - AT - Central Excise

Summary

Issues: Delay in filing appeal, Condonation of delay, Procedure for filing application for condonation of delay

In this case, the main issue revolves around the delay in filing an appeal by the Revenue against the Order-in-Original. The appeal was required to be filed within three months but was filed after a delay of 160 days. The department had been given multiple opportunities over the past six years to file an application for condonation of delay. The delay was only noticed after being pointed out by the SDR CESTAT.

The Tribunal noted that the Commissioner had not understood the correct procedure for filing an application for condonation of delay. It was emphasized that the delay must be explained by sufficient cause, and merely submitting an application without providing an explanation is insufficient. Despite directions to file a COD application along with an Affidavit, no such action was taken by the department. As a result, the Tribunal dismissed the appeal on the grounds of being time-barred.

The judgment highlights the importance of following proper procedures for condonation of delay in filing appeals. It underscores the necessity of providing a sufficient cause for the delay and complying with the directions given by the Tribunal. Failure to adhere to these requirements can result in the dismissal of the appeal on the grounds of being time-barred.