2009 (5) TMI 772 - AT - Central Excise

Summary

The appellate tribunal CESTAT, Mumbai, consisting of Justice R.M.S. Khandeparkar and Shri A.K. Srivastava, heard an application seeking condonation of delay in filing an appeal against an order dated 15-10-2007 passed by the Commissioner (Appeals). The applicant argued that they were unaware of the proceedings until they received a notice from the department in September 2008, and that they believed the matter was being contested by another party until that time. However, the tribunal found that the applicants were fully aware of the proceedings between the department and the other party, Ariane, as evidenced by various documents and communications. The tribunal noted that the applicants were informed about the proceedings by Ariane and had the opportunity to challenge the order in question. The tribunal also observed that the applicants failed to provide a valid explanation for the delay in filing the appeal. Ultimately, the tribunal dismissed the application for condonation of delay, citing insufficient cause. The decision referenced specific legal cases and guidelines related to the issue of delay in filing appeals.