2008 (8) TMI 732 - AT - Central Excise

Summary

Issues: Condonation of delay in filing appeal, reasons for seeking adjournment, dismissal of applications for condonation of delay.

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue of condonation of delay in filing the appeal was considered. The advocate on record had sought adjournment of the hearing multiple times, which raised concerns. The Tribunal noted that the applications for condonation of delay had been listed for hearing on several dates, with the applicant consistently seeking adjournment without convincing reasons. Despite the belated receipt of the impugned orders, the applicants filed the appeals late by two months. The Tribunal found that the applicant failed to establish a valid case for condonation of delay, especially considering the repeated adjournments sought. Consequently, the applications for condonation of delay were dismissed, leading to the dismissal of stay petitions and appeals as well.

The Tribunal emphasized that the applicants had sufficient time to file the appeal within three months of receiving the order-in-original. However, the delay in filing the appeal was not adequately justified, especially given the repeated requests for adjournment. The Tribunal highlighted that the reasons provided for seeking adjournment were not convincing, leading to the decision to decline further adjournments and proceed with the applications for condonation of delay.

The judgment underscored the importance of timely filing of appeals and the need for valid justifications in cases seeking condonation of delay. By dismissing the applications for condonation of delay and subsequently the stay petitions and appeals, the Tribunal upheld the principle of adherence to procedural timelines and the requirement for parties to diligently pursue their legal remedies without undue delay or unwarranted adjournments.