2012 (9) TMI 986 - AT - Central Excise

Summary

Issues involved: Delay in filing appeal, condonation of delay u/s 35B of the Central Excise Act, 1944.

Delay in filing appeal: The applicant sought condonation of a 168-day delay in filing the appeal, attributing it to the misplacement of relevant papers by the consultant during office shifting. The Revenue contended that the impugned order was received on 23.9.2011, but the applicant approached the Consultant only in the first week of December, 2011, after a delay of over two months.

Condonation of delay u/s 35B: The Tribunal noted a delay of more than five months in filing the appeal, with the impugned order received on 23.9.2011 and the appeal filed on 8.6.2012. Despite an affidavit from the Consultant stating that documents were handed over in December 2011, no explanation was provided for the subsequent delay. The Tribunal emphasized that under Sec.35B of the Central Excise Act,1944, delay can be condoned by showing reasonable cause, which the appellant failed to demonstrate in this case. Consequently, the COD application, Stay petition, and appeal were dismissed.