2009 (10) TMI 789 - AT - Central Excise

Summary

Issues Involved: Condonation of Delay, Pre-deposit of Duty Amount, Waiver of Pre-deposit and Stay of Recovery

Condonation of Delay:
The appellant failed to file appeals within the prescribed period, resulting in a delay of 107 days. The appellant claimed that an office boy received the impugned order and failed to transmit it promptly. However, the respondent argued that the delay explanation lacked bona fides. The appellant cited a case emphasizing substantial justice over technicalities. The judge noted that the impugned order was received in the same manner as previous orders, and the delay explanation was not acceptable. Despite this, a justice-oriented approach was adopted, allowing delay condonation applications on terms. The appellant agreed to partial pre-deposit under Section 35F of the Central Excise Act.

Pre-deposit of Duty Amount:
The appellant was directed to pre-deposit the duty amount of Rs. 7,86,401 within 4 weeks under Section 35F of the Central Excise Act. Compliance was to be reported by a specified date.

Waiver of Pre-deposit and Stay of Recovery:
The remaining applications sought waiver of pre-deposit and stay of recovery for duty and penalty. The judge decided that pre-deposit of the duty amount was necessary. Non-compliance would lead to dismissal of appeals on the ground of being time-barred. Compliance would result in waiver of pre-deposit and stay of recovery for interest and penalty.

This judgment addressed the issues of delay condonation, pre-deposit of duty amount, and waiver of pre-deposit and stay of recovery, highlighting the importance of timely compliance and adherence to procedural requirements while also considering the principles of substantial justice and fairness in the decision-making process.