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Issues: Delay in filing appeal, condonation of delay, waiver of predeposit and stay of recovery
In the judgment delivered by the Appellate Tribunal CESTAT, Chennai, the appellants had filed two applications seeking condonation of the delay in their appeal and waiver of predeposit and stay of recovery concerning duty and penalty amounts. The appeal was lodged against an order issued by the Commissioner of Customs (Appeals). The appellants received the impugned order on 6-3-2004 and filed the appeal on 16-3-2006, resulting in a delay of 648 days. The application for condonation of delay attributed the late filing to the inaction of Counsel, specifically mentioning two Advocates, Mr. Sivakumar and Mr. V.S. Srikrishna. However, there was no evidence on record to prove that these Advocates were engaged by the appellants for filing the appeal. The application lacked an affidavit from the party confirming the engagement of the mentioned Advocates. The Counsel for the appellants submitted additional documents, including certificates signed by the Advocates, but these certificates did not specifically refer to the impugned order. The Tribunal rejected the reliance on a judgment from the Calcutta High Court, which considered negligence by the Advocate as a valid ground for condonation of delay under Section 35B of the Central Excise Act. Since there was no proof of engagement of the Advocates and no supporting affidavit, the Tribunal deemed the ruling inapplicable and dismissed the application for condonation of delay. Consequently, the appeal was also dismissed, along with the remaining application. This judgment highlights the importance of providing concrete evidence and documentation to support claims of delay in legal proceedings. It underscores the necessity of an affidavit from the party involved to confirm engagements with legal representatives. The Tribunal's decision emphasizes the need for strict adherence to procedural requirements in seeking condonation of delay, especially in cases involving legal representatives' alleged inaction. The judgment serves as a reminder of the significance of maintaining accurate records and ensuring compliance with legal formalities to avoid adverse outcomes in judicial proceedings.
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