2007 (11) TMI 502 - AT - Central Excise

Summary

Issues involved: Delay in filing appeal before the Commissioner (Appeals) and the power to condone the delay.

Summary:

The judgment by the Appellate Tribunal CESTAT, Bangalore addressed three stay applications and appeals that raised a common question of law and facts. The appellant had filed the appeal before the Commissioner (Appeals) with a delay of two days, which the Commissioner did not condone and dismissed the appeal solely based on the delay. The appellants cited a Supreme Court judgment deprecating the practice of dismissing appeals for minor delays. The Tribunal found the Commissioner unjustified in dismissing the appeal for a delay of two days, especially since the appeal was filed on a Monday following two public holidays. Referring to Section 10 of the General Clauses Act, the Tribunal highlighted that Saturdays and Sundays are excluded when computing the delay in filing appeals. Consequently, the Tribunal set aside the Commissioner's orders, remanded all three appeals for a decision on merit after granting a hearing to the appellants, and directed the cases to be disposed of within three months from the receipt of the order.