2008 (6) TMI 472 - AT - Central Excise

Summary

Issues involved: Application for condonation of delay in filing appeal, interpretation of "sufficient cause" u/s the law.

The Applicant filed an application for condonation of delay of 46 days in filing the Appeal, citing the belief that duty had been deposited and hence no appeal was necessary initially. The Applicant relied on the decision of the Hon'ble Supreme Court in a relevant case. The learned Advocate for the Applicant argued that the delay was due to a bona fide belief held by the dealing person. On the other hand, the learned DR for the Revenue opposed the Application, pointing out that the Applicant had not provided any evidence to support their contention.

After considering the arguments from both sides and examining the record, it was found that the dealing person of the Applicant had kept the relevant papers with the belief that duty had been deposited, leading to the delay in filing the appeal. The Tribunal noted that the dealing person did not take any steps until prompted by a letter from the Superintendent of Central Excise. The Tribunal referred to the Hon'ble Supreme Court's interpretation of "sufficient cause" and concluded that the Applicant had not taken reasonable steps in filing the appeal. It was also observed that the Applicant had not provided any evidence to support their claim. Consequently, the Tribunal rejected the condonation of delay application and dismissed the Appeal along with the Stay application.

(Order dictated and pronounced in the open Court).