2012 (7) TMI 889 - AT - Central Excise

Summary

Issues involved: Condonation of delay in filing appeals before the Appellate Tribunal u/s 35B of the Central Excise Act, 1944.

Summary:
The two Miscellaneous Applications were filed for condonation of a 170-day delay in filing appeals before the Tribunal u/s 35B of the Central Excise Act. The appellant claimed that due to certain circumstances, they were unable to file the appeals within the prescribed time limit. The Advocate for the appellant cited various judgments to support their case. On the other hand, the Revenue argued that the appellant failed to provide a plausible explanation for the delay and questioned the bonafides of their approach.

Upon hearing both sides and examining the records, the Tribunal found the appellant's approach to be contradictory. The appellant claimed they only became aware of the orders-in-appeal in April 2010, despite someone from the company receiving them in October 2009. The Tribunal noted discrepancies in the appellant's statements regarding the timeline of events and expressed doubts about their bonafides. The Tribunal emphasized the need for applicants to demonstrate sufficient cause for condonation of delay, as established by Supreme Court judgments.

Ultimately, the Tribunal concluded that the appellant's explanations were not convincing and lacked bona fides. They failed to adequately justify the delay in filing the appeals, leading to the dismissal of the applications and the appeals. The principle that delay can only be condoned with sufficient cause was reiterated, based on the case laws cited by the Advocate. Consequently, the appeals were dismissed, and the stay petitions were disposed of accordingly.