2009 (5) TMI 656 - AT - Central Excise

Summary

Issues involved: Application for condonation of delay in filing the Appeal.

Summary:
The Applicant filed an Application for condonation of delay of 479 days in filing the Appeal. The impugned order was passed on 21-7-2005 and received by the Applicant on 17-8-2005. The Applicant claimed that the delay in filing the Appeal was due to a former employee not submitting the Appeal before resigning. The Applicant also presented a document purportedly showing the Appeal filed with CESTAT, but it was found to be different from CESTAT's seal and lacked necessary signatures. The Departmental Representative argued that there was no valid explanation for the delay. The Tribunal found that the Applicant failed to provide sufficient evidence of filing the Appeal in a timely manner and did not demonstrate reasonable cause for the delay. Consequently, the Application for condonation of delay, Stay Petition, and Appeal were dismissed.

In conclusion, the Tribunal dismissed the Application for condonation of delay in filing the Appeal due to lack of reasonable cause shown by the Applicant.