2006 (6) TMI 426 - AT - Central Excise

Summary

Issues:
- Dismissal of appeal for delay in filing
- Condonation of delay
- Power of Commissioner (Appeals) to condone delay
- Remand of appeals for hearing on merit

Analysis:
The judgment by the Appellate Tribunal CESTAT, NEW DELHI deals with two appeals directed against an Order-in-Appeal dated 29-7-2004. The primary issue involved in this case is the dismissal of the appeals for delay in filing. Despite notice, no one appeared for the appellant, and there was no request for adjournment. The Commissioner (Appeals) had dismissed the appeals for a delay of 1 day and 2 days without any application filed by the appellant for condonation of delay.

Upon considering the submissions made by the learned D.R. and perusing the record, the judge found that the appellants had dispatched the appeals within the time limit of 60 days as provided under Section 35 of the Central Excise Act, 1944. The delay was attributed to possible postal delays between Satna and Bhopal. The judge emphasized that a delay of 1 or 2 days should not impede the substantive right of the appellant to file an appeal and seek redress in the appellate forum. Additionally, the Commissioner (Appeals) had the power to condone delays up to 30 days.

Consequently, the judge ruled to condone the delay of 1 and 2 days in filing the appeals before the Commissioner (Appeals) and allowed the appeals by way of remand. The Commissioner (Appeals) was instructed to hear the appeals, decide on merit, and grant the appellant an opportunity for a personal hearing. The judgment highlights the importance of ensuring that procedural delays do not hinder the right of parties to seek justice and have their grievances addressed on merit.