2010 (12) TMI 1133 - AT - Central Excise

Summary

Issues: Condonation of Delay in Filing Appeal

Analysis:
1. The main issue in this case is the condonation of a 40-month delay in filing an appeal. The appellant had filed a Revision Application before the Joint Secretary of Government of India within the limitation period for filing an appeal. The Revision Application was dismissed, and the appellants filed the present appeal after a significant delay.

2. The Tribunal noted that the impugned order was communicated to the appellants on 6th April, 2007, and the Revisionary Authority's order was received on 11th April, 2010. The normal deadline for filing the appeal would have been 4th July, 2010. However, considering the timeline of events, the appellants had until 2nd May, 2010, to file the appeal within the limitation period after the dismissal of the Revision Application.

3. Despite having sufficient time to file the appeal within the limitation period, the appellants only filed it on 1st July, 2010. The Tribunal observed that there was no justification provided for the delay beyond 2nd May, 2010. Without a satisfactory explanation, the Tribunal held that there was no sufficient cause disclosed for the delay, leading to the rejection of the application for condonation of delay.

In conclusion, the Tribunal rejected the application for condonation of delay in filing the appeal due to the lack of a justifiable reason for the delay beyond the period allowed after the dismissal of the Revision Application.