2008 (8) TMI 651 - AT - Central Excise

Summary

Issues: Delay in filing appeal; Condonation of delay

The judgment by Appellate Tribunal CESTAT, Mumbai dealt with the issue of delay in filing an appeal and the application for condonation of such delay. The appellants claimed a delay of ten months due to financial problems faced by their factory, leading to the absence of necessary personnel to handle the appeal. The excise supervisor had left, and there was no excise clerk available to attend to the matter. The order was received but not acted upon until much later, resulting in the delay. However, the tribunal noted that the reasons presented were not adequately supported by evidence. The tribunal found that the appellants failed to diligently pursue the matter despite being aware of the proceedings and the need to follow up on the appeal's outcome. Consequently, the tribunal declined to condone the delay, leading to the dismissal of both the stay application and the appeal. The judgment emphasizes the importance of timely action and diligent pursuit of legal matters, highlighting the consequences of negligence in such proceedings.