2006 (4) TMI 396 - AT - Central Excise

Summary

Issues:
Delay in filing appeals due to serious injury suffered by the General Manager of the appellant.

Analysis:
The judgment deals with two applications filed for the condonation of delay in filing appeals, where there was a delay of over ten months. The applications explained that the General Manager of the appellant, a public limited company, had suffered a severe accident resulting in significant injuries, including a major head injury, deep cuts, and other health issues. The General Manager was hospitalized until 19-3-2005 and was on complete bed rest until 30-7-2005. Despite resuming office after July 2005, he faced ongoing health challenges, including memory loss and rheumatoid arthritis. The medical certificates supported his continued treatment and health issues. The department's representative opposed the application, citing the short hospitalization period and bed rest. However, the Tribunal found the injuries to be serious, leading to the delay in filing the appeals. The Tribunal concluded that sufficient grounds existed for condoning the delay, as the General Manager needed time to recover to manage the appeal filing. Consequently, the delay in filing the appeals was condoned, and both applications were allowed. The judgment was dictated and pronounced in open court on 5-4-2006.