2009 (6) TMI 796 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing appeal against Order-in-Appeal.
2. Stay of Commissioner (Appeals)'s order.

Analysis:
1. The application before the Appellate Tribunal concerned the condonation of a 25-day delay in filing an appeal against Order-in-Appeal No. 80/RPR-I/2008 dated 18-7-2008 passed by the Commissioner of Central Excise, Raipur, along with a request for a stay of the Commissioner (Appeals)'s order.

2. The Learned DR representing the Appellant argued that there was no delay at any stage in filing the appeal. The matter had been referred to the Chief Commissioner due to conflicting decisions, and the appeal was filed after necessary approvals. On the other hand, the Counsel for the Respondent contended that the reasons provided for the delay were insufficient. Referring to a previous Tribunal's order, it was argued that the physical locations of the Commissioners could not justify the delay in filing the appeal.

3. The Tribunal observed that the Commissioner (Appeals)'s order was received on 21-7-2008, and despite early directions from the Chief Commissioner on 2-7-2008, the appeal proposal was only put up on 10-10-08 and approved on 16-10-08. The Tribunal found the delay in filing the appeal unsatisfactorily explained. Citing a Supreme Court case, it highlighted that while the length of delay may not be crucial, the explanation for delay must be acceptable. In this case, the Tribunal deemed the explanation unsatisfactory and dismissed the application for condonation of delay, the stay application, and the appeal itself.

4. Therefore, the Tribunal, after considering submissions from both sides and reviewing the records, concluded that the 25-day delay in filing the appeal was not satisfactorily explained. Relying on legal precedent, the Tribunal emphasized the importance of an acceptable explanation for delays in filing appeals. As the explanation provided in this case did not meet this standard, the Tribunal dismissed the application for condonation of delay, the stay application, and the appeal itself.