2008 (12) TMI 548 - AT - Central Excise

Summary

Issues: Delay in disposal of appeal, abuse of process of law, non-cooperation for expeditious disposal, dismissal of appeals

In this judgment by the Appellate Tribunal CESTAT, New Delhi, the issue primarily revolves around the delay in the disposal of the appeal. The appellant repeatedly sought adjournments without proper justification, leading to a significant delay in the proceedings. The records show a pattern of adjournments requested by the appellant, causing the matter to be listed multiple times without progress. Despite being aware of the urgency of the appeal since February 2008, the appellant failed to cooperate for expeditious disposal. The Tribunal noted that the appeal, filed in 2004 and involving a substantial duty demand with penalties, was not being pursued diligently by the appellant. The appellant had availed interim relief but did not show cooperation during the process, leading to the Tribunal's observation of dilatory tactics by the appellant.

The Tribunal emphasized that the appellant's actions amounted to an abuse of the process of law. The appellant's tendency to delay the proceedings and block the significant revenue at stake was considered unacceptable. The Tribunal highlighted that despite lenient considerations made earlier, the appellant failed to adhere to the directives, which led to the dismissal of the appeals. The Tribunal concluded that due to the appellant's non-cooperation, abuse of process of law, and dilatory tactics, there was no alternative but to dismiss both appeals. The judgment reflects the Tribunal's strict stance against actions that hinder the expeditious disposal of appeals and the administration of justice.