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2009 (8) TMI 1056 - AT - Central Excise
Issues involved: Appeal against order of Commissioner (Appeals), delay in filing appeal, condonation of delay.
Summary: The appellants filed appeals along with stay petitions and applications for condonation of delay against the order of Commissioner (Appeals) dated 16-5-05. The appellants believed their appeals were pending, but were shocked to receive a notice from the Addl. Commissioner asking them to appear for a hearing. The appellants requested a copy of the impugned order dated 16-5-2005, received it on 25-9-08, and filed the appeals on 3-12-2008. The appellants failed to provide a reasonable cause for the delay in obtaining the copy of the order. The appellants were aware of the impugned order on 29-11-2007 but only applied for the copy on 16-9-2008, indicating negligence on their part. The Tribunal dismissed the applications for condonation of delay, as the appellants did not demonstrate sufficient cause for the delay. The stay petitions and appeals were also disposed of accordingly.
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