2007 (7) TMI 542 - AT - Central Excise

Summary

Issues Involved:
Delay in filing appeals against the order of Commissioner (Appeals) denying Cenvat credit and imposing penalty.

Detailed Analysis:

1. Background and Relevant Facts:
The case involved an appeal against the order of the Commissioner (Appeals) dated 4-2-2005, which upheld the original authority's decision denying Cenvat credit amounting to Rs. 11,38,719/- and imposing a penalty of Rs. 10,000. The applicant used explosives in mines for blasting to extract limestones. Various judgments by the Hon'ble Supreme Court regarding the availability of credit on such items were cited.

2. Submission and Arguments:
The applicant, through their Advocate, sought condonation of the delay of 817 days in filing the appeals. They referenced judgments by the Hon'ble Supreme Court and the Andhra Pradesh High Court to support their plea for condonation of delay. The applicant claimed that they started availing the benefit of Cenvat credit from February 2006 after a favorable decision by the Hon'ble Supreme Court.

3. Decision and Rationale:
The Tribunal, after careful consideration, noted that the applicant did not file an appeal against the Commissioner (Appeals) order despite choosing to pay under protest. The Tribunal found that even after the favorable decision by the Hon'ble Supreme Court in January 2006, the applicant delayed filing the appeal for an unreasonable period. The Tribunal emphasized that the issue at hand pertained to a short period and concluded that no sufficient cause was shown for condoning the lengthy delay of 817 days.

4. Final Judgment:
Consequently, the Tribunal dismissed the applications for condonation of delay, the stay petitions, and ultimately, the appeals themselves. The judgment was pronounced in open court, affirming the dismissal of the appeals due to the lack of sufficient cause for the substantial delay in filing.

This detailed analysis encapsulates the key aspects of the judgment, including the background, arguments presented, the Tribunal's decision, and the final outcome of the case.