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Delay in filing appeal for condonation - Review process and finality of Commissioner's decision - Cause of action for appeal. Analysis: The appeal before the Appellate Tribunal CESTAT, Chennai involved a request for condonation of delay in filing an appeal against Order-in-Appeal Nos. 8 & 9/05 dated 28-3-05 passed by the Commissioner of Central Excise (Appeals), Chennai. The Department filed the appeal on 29-5-06 after a delay of 315 days. The Department argued that the delay was due to new information received after the acceptance of the impugned order on 10-6-05, which led to a decision to file the appeal on 19-5-06. The Department claimed that a similar issue was pending before higher courts, unknown to them earlier. The Respondent opposed the appeal citing a previous case where a similar delay plea was dismissed by the Tribunal due to lack of explanation. The Tribunal analyzed the situation and found that the Commissioner had accepted the impugned order on 10-6-05 after a review process. The decision to file the appeal on 19-5-06 was considered a review of the previous review, which was not provided for in the Finance Act, 1994. The Tribunal emphasized that once an order is accepted by the Commissioner, it becomes final and binding unless challenged in a competent court. The Tribunal concluded that there was no cause of action for the appeal as the decision to accept the impugned order was final and not disturbed by any court. The argument that new information from the Chief Commissioner's letter on 18-4-06 justified the delay in filing the appeal was rejected as the issue had already been settled by the Commissioner's acceptance of the order. Therefore, the appeal was dismissed not on the grounds of limitation, but due to the lack of a cause of action. Consequently, the application for condonation of delay was also dismissed. In summary, the Tribunal's decision focused on the finality of the Commissioner's acceptance of the impugned order, emphasizing that once accepted, the decision stands unless challenged in court. The Tribunal rejected the Department's argument based on new information received after the acceptance, stating that the issue had already been settled by the Commissioner's decision. The appeal was dismissed for lack of a cause of action, highlighting the importance of timely and well-founded appeals in legal proceedings.
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