2008 (5) TMI 524 - AT - Central Excise

Summary

Issues: Condonation of delay in filing appeal and cross-objection under Central Excise Act.

In this case, the appellant filed an appeal against the order of the Commissioner of Central Excise after the prescribed period, seeking condonation of delay under Section 35B(3) of the Central Excise Act. The appellant argued that the delay was due to pending matters at various levels, including seeking clearance from the Committee on Disputes (COD). However, the Tribunal noted that the appeal was filed more than six years after the order, well beyond the permissible period. The Tribunal emphasized that the delay was not justified, even with the COD clearance obtained on a later date, as there is a distinction between filing an appeal and obtaining clearance. The Tribunal rejected the condonation of delay application, stating that the delay was too significant to overlook, and consequently dismissed the appeal as time-barred.

Regarding the cross-objection filed by the Revenue, it was observed that the cross-objection was also time-barred, and since the appeal was dismissed, there was no need to consider condonation of delay for the cross-objection. The Tribunal emphasized the importance of adhering to the statutory timelines for filing appeals and cross-objections, highlighting that parties cannot take a casual approach towards compliance with the law of limitation. Ultimately, the Tribunal dismissed both the appeal and the cross-objection due to being time-barred, emphasizing the significance of timely compliance with statutory provisions in legal proceedings under the Central Excise Act.