2011 (4) TMI 1335 - HC - Central Excise

Summary

Issues involved: Challenge to order of Tribunal declining to condone delay in preferring an appeal against order of First Appellate Authority.

In this case, the assessee filed a writ petition challenging the Tribunal's order refusing to condone a delay of 79 days in filing an appeal against the decision of the First Appellate Authority. The affidavit submitted by the assessee explained the reasons for the delay, attributing it to the late receipt of the letter notifying the appeal's disposal. Despite this explanation, the Appellate Authority deemed the reasons insufficient. The petitioner argued that the delay was reasonable and justified due to the delayed receipt of the disposal letter. Upon review of the evidence, the Court found the petitioner's cause for the delay genuine and held that the Appellate Authority's decision needed to be overturned. Consequently, the Court allowed the writ petition, set aside the impugned order, condoned the 79-day delay in filing the appeal, and remitted the matter back to the Appellate Authority for consideration on merits and in accordance with the law. Each party was directed to bear their own costs.