2007 (2) TMI 492 - AT - Central Excise

Summary

Issues:
Violation of principles of 'Natural Justice' in returning appeal papers without entertaining due to delay in filing and lack of opportunity for condonation of delay application.

Analysis:
The appeal in question was filed within the stipulated 90 days as required under Section 35F of the Central Excise Act, 1944. However, the Commissioner did not grant a hearing and instead returned the appeal papers to the appellants, citing a delay of 21 days beyond the 60-day limit. The appellants did not file an application for condonation of delay, but they re-represented along with the COD application, which was also returned. The Commissioner, having the power to condone a delay of up to 30 days, should have accepted the papers with the COD application and dealt with the matter accordingly. The Tribunal found the Commissioner's actions incorrect and ordered a remand for de novo consideration. The Commissioner was directed to entertain the COD application, consider the reasons for delay, and decide the issue on its merits, ensuring compliance with the principles of 'Natural Justice.'

The Tribunal noted that the procedure adopted by the Commissioner was not in accordance with the law, especially considering that the appellants had provided reasons for the delay and re-represented before the Department. The Tribunal emphasized that the Commissioner should have considered the medical certificate of the concerned individual who was sick, as it impacted the delay in representation. By setting aside the letters returning the papers and remanding the matter, the Tribunal ensured that the Commissioner would have to review the COD application, decide on the merits of the appeal, and take into account previous considerations made in Order-in-Appeal No. 75/2005-C.E. dated 31-5-2006. The Tribunal instructed that the matter be resolved within three months from the date of the order, emphasizing the importance of adhering to the principles of 'Natural Justice' throughout the process.