2016 (9) TMI 1419 - AT - Central Excise

Condonation of delay of 498 days in filing appeal - reasons for delay put forth show that the appellant has not taken effort or diligence to file the appeal within time - Held that - the appellant has not explained reason for delay of each day or explained the delay with dates on which the appeal was sent to Kolkata or the date on which appeal was handed over to the consultant etc. - although it is stated that the papers got misplaced in transit, it is not stated when and how the appellant traced out the papers again and on which date handed over the same to the consultant for filing the appeal. On the whole, the appellant has not made out satisfactory ground for condoning the delay. The application for COD will stand allowed on payment of cost of ₹ 25,000/- to the respondent/Department within a period of four weeks from today.

Summary

Issues: Application for Condonation of Delay (COD) filed by the appellant.

Analysis:
1. The appellant filed an application seeking adjournment due to their counsel's illness, despite multiple adjournments in the past. The Tribunal declined further adjournment, emphasizing that written submissions could have been filed if the counsel was ill. The Tribunal proceeded to decide on the application for COD after hearing the Department and reviewing the records. The delay sought to be condoned was 498 days.

2. The appellant explained the reasons for the delay in filing the appeal, citing issues such as not being informed about the impugned order, delays in transferring papers to Kolkata, misplacement of papers in transit, and subsequent filing of the appeal on 26/01/2015. The appellant attributed the 498-day delay to these reasons.

3. The Tribunal, after reviewing the grounds presented by the appellant, found the reasons insufficient to condone the significant delay. It was noted that the appellant did not demonstrate sufficient effort or diligence in filing the appeal on time. The appellant failed to provide specific dates related to the handling of the appeal papers, tracing of misplaced papers, and handover to the consultant. Despite the shortcomings, the Tribunal, in the interest of justice, decided to allow the appellant a chance to contest the appeal on merits.

4. Considering the substantial delay and lack of serious effort on the appellant's part to file the appeal within the stipulated time, the Tribunal imposed a condition for condoning the delay. The appellant was directed to pay a cost of Rs.25,000 to the respondent/Department within four weeks. The application for COD would be allowed upon payment of the specified cost, with compliance scheduled for a later date.

This comprehensive analysis covers the issues related to the application for Condonation of Delay (COD) filed by the appellant and the Tribunal's decision in response to the reasons provided for the delay in filing the appeal.