2007 (5) TMI 461 - AT - Central Excise

Summary

Issues: Condonation of delay in filing an appeal against the order of Commissioner (Appeal) denying Cenvat credit for a specific period.

Detailed Analysis:
The case involved an appeal against the denial of Cenvat credit amounting to Rs. 2,49,132 for a specific period. The applicant used explosives in mines for blasting to extract limestones. The original authority held them ineligible for the credit, which was upheld by the Commissioner (Appeal). The applicant claimed to have reversed the credit under protest and started availing the benefit based on subsequent favorable Supreme Court judgments. The appeal was filed after a delay of 817 days from the order of the Commissioner (Appeal).

The applicant argued that they chose not to appeal earlier based on the judgment of the Hon'ble Supreme Court in a similar case. They started availing the benefit post a new Supreme Court judgment and sought condonation of the delay. The advocate relied on a precedent where delay was condoned post a favorable Supreme Court judgment. However, the Tribunal noted that the applicant did not file an appeal even after the new Supreme Court decision and delayed filing the appeal for a short period involving a small amount, considering the status of the assessee.

The Tribunal held that no sufficient cause was shown for granting condonation of such a long delay. Consequently, the condonation application, stay petition, and appeal were all dismissed. The judgment emphasized the importance of timely appeal filing and the lack of justification for the significant delay in this case.

This detailed analysis highlights the key arguments, legal precedents cited, and the Tribunal's reasoning behind dismissing the condonation application and the subsequent appeal.