2008 (6) TMI 519 - AT - Central Excise

Summary

Issues:
Delay in filing appeal before Commissioner (Appeals) and condonation of delay.

Analysis:
The appellants filed an appeal along with a COD application for condonation of a 26-day delay in filing the appeal before the Commissioner (Appeals). The Commissioner (Appeals) did not condone the delay, citing that the concerned officer handling the matter had left the office without handing over the papers. The appellants, unaware of the Order-in-Original, discovered the papers later and promptly took steps to file the appeal. The appellants argued that the delay should have been condoned as they provided a sufficient cause for the delay. The learned Counsel referenced numerous judgments in support of their argument, emphasizing that the delay was unintentional and should be excused.

The appellants relied on various judgments such as Bhansali Eng. Polymers Ltd., Union Carbide Ltd., Bezal Pharma, Traco Cable Co. Ltd., Bayer Diagnostics India Ltd., among others, to support their contention. On the other hand, the learned DR cited case laws like Shasun Chemicals & Drugs Ltd., Union of India v. Tata Yodogawa Ltd., CC, Chennai v. Mittal Ispat Ltd., CC, Chennai v. Goverdhan Creation, and CCE v. Lucas TVS Ltd. for their argument.

After considering the submissions from both sides, the tribunal found that the appellants provided a valid reason for the delay in filing the appeal. The tribunal deemed the reason provided by the appellants as relevant and in line with the judgments cited by the learned Counsel. Consequently, the tribunal condoned the 26-day delay in filing the appeal before the Commissioner (Appeals) and remanded the matter back to the Commissioner for expeditious decision-making while ensuring the principles of 'Natural Justice' are followed. Additionally, the stay application was also disposed of, bringing closure to the legal proceedings in this matter.