2007 (2) TMI 548 - AT - Central Excise

Summary

Issues: Condonation of delay in filing appeal due to erroneous advice of the advocate.

Analysis:
The applicant filed an application for condonation of delay of 190 days in filing an appeal. The adjudicating authority had confirmed a duty demand of Rs. 20,06,464/- and imposed an equal penalty, later modified by the Commissioner (Appeals) to Rs. 4,87,685/- with an equal penalty. The advocate advised the applicant not to file an appeal as they had already deposited Rs. 7,87,685/-, which was 25% of the modified duty amount, in compliance with Section 11AC. However, the department issued a recovery notice, prompting the advocate to advise filing an appeal. The delay was attributed to the erroneous advice of the advocate. The Tribunal, considering similar cases, condoned the delay of filing the appeal, emphasizing the genuine mistake made by the advocate. The application for condonation of delay was allowed, and the stay application was directed to be listed in due course.