2012 (6) TMI 99 - AT - Central Excise

Condonation of delay - dismissal of appeal on ground of it being time-barred by Commissioner (Appeals) without giving opportunity of being heard to appellant - assessee contended that delay was caused due to time-limit prescribed for filing the appeal being given as three months from communication of order in the impugned order dated 17.09.2008 - assessee also contended late receipt of order on 26.09.08 - Held that - Since Commissioner (Appeals) has not granted any opportunity of hearing to the Applicant, before dismissing the appeal, which is in violation of the principles of natural justice. The case is, therefore, remanded to the Commissioner (Appeals) to examine all the aspects and decide.

Summary

Issues: Appeal against dismissal of appeal for filing beyond time limit, contention regarding condonation of delay, violation of principles of natural justice

The judgment pertains to an appeal filed against the dismissal of an appeal by the Commissioner (Appeal-IV) for being filed beyond the prescribed time limit of sixty days. The Applicant/Appellant argued that the time limit for filing the appeal, as mentioned in the Order-in-Original, was three months from the date of communication, leading to confusion regarding the correct address for filing the appeal. They contended that the delay of one day should be condoned under Section 35 of the Central Excise Act, 1944. The Applicant/Appellant also raised concerns about not being granted an opportunity of hearing before the dismissal of their appeal.

The learned Advocate for the Applicant/Appellant highlighted that they did not file an application for condonation of delay due to the belief that the time limit of three months mentioned in the Order-in-Original justified the delay. However, upon further discussion, the Applicant/Appellant acknowledged this oversight.

The Tribunal observed that the Commissioner (Appeals) failed to provide the Applicant/Appellant with an opportunity of hearing before dismissing the appeal, which was deemed a violation of the principles of natural justice. Consequently, the case was remanded back to the Commissioner (Appeals) to consider all aspects of the appeal after granting a reasonable opportunity of hearing to the Applicant/Appellant. The Applicant/Appellant were permitted to submit a condonation of delay application and present documentary evidence regarding the delay in filing the appeal. The Tribunal allowed the appeal by way of remand, and the Stay Petition was disposed of accordingly.