2007 (7) TMI 652 - AT - Central Excise

Summary

Issues involved: Condonation of delay in filing appeal before Tribunal, challenge towards penalty imposed, dismissal of appeal by Commissioner on time bar.

Condonation of delay: The applicant filed an application for condonation of delay in filing the appeal before the Tribunal. The delay was attributed to the negligence of the Manager of the applicant. The Tribunal, considering the submissions and perusal of records, found the reasons for delay genuine. Citing the liberal approach endorsed by the Hon'ble Supreme Court in a previous case, the Tribunal allowed the application for condonation of delay, emphasizing the importance of substantial justice over technical considerations.

Stay application: The issue involved in the case pertained to the challenge towards the penalty imposed on the applicant by the adjudicating authority. Since the issue was deemed to be of narrow compass, the Tribunal allowed the stay application and proceeded to take up the appeal for disposal.

Dismissal of appeal by Commissioner: The Commissioner had dismissed the appeal solely on the grounds of being time-barred, as the appeal was filed after the statutory time limit. However, the Tribunal noted that the Commissioner's approach contradicted established legal principles highlighted by the Hon'ble Supreme Court. Given that the issue involved personal penalty imposed on the appellant, the Commissioner could have condoned the delay and heard the appeal on merits. Consequently, the Tribunal condoned the delay in filing the appeal before the Commissioner and remanded the matter for reconsideration on merit within a specified timeframe. Additionally, the appellant was directed to pay costs and provide proof of payment for further proceedings before the Commissioner.