2008 (12) TMI 588 - AT - Central Excise

Summary

Issues involved: Condonation of delay in filing appeal before the Tribunal u/s 209A of the Central Excise Rules, 1944.

The applicant filed an application for condonation of delay of 3½ years in filing the appeal before the Tribunal. The applicant stated that the Order-in-Original was served on her after her request to the Adjudicating Authority. She filed the appeal within 90 days of receiving the adjudication order, supported by an affidavit explaining her absence due to medical treatment abroad. The learned Counsel argued for condonation in the interest of justice.

The learned SDR contended that the Order-in-Original was served on the son/daughter of the applicant on specific dates in 2003, and pasted at the last known address of the applicant. The department followed prescribed methods for service of the order. The SDR opposed the condonation of delay based on these grounds.

Upon considering the submissions and records, it was noted that the applicant, a lady, was abroad for medical treatment when the Order-in-Original was passed. A personal penalty of Rs. 10 lakh was imposed on her u/s 209A of the Central Excise Rules, 1944. Section 37C of the Central Excise Act, 1944, outlines provisions for service of decisions, orders, and summons. The contention that the Order-in-Original was served on the son and daughter of the applicant was deemed improper as they were not authorized agents. The revenue did not send the order by registered post with acknowledgment due. The penalty imposed on the applicant was for a market value of seized goods amounting to Rs. 1566.

Considering the circumstances, it was recognized that the penalty imposed on the lady applicant was substantial. To ensure justice, the application for condonation of delay was allowed. The delay was condoned, and the stay application and appeal were accepted for further proceedings. The Tribunal directed the Registry to list the stay petition accordingly.

(Pronounced in open Court on 19-12-2008)