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2012 (8) TMI 75 - AT - Central ExciseCondonation of delay in filing appeal appellant submitted that Advocate was suffering from cough and cold and got serious fever, for which he was under bed rest. Therefore, they could not file the appeal in time and there was a delay of 29 days in filing the appeal Held that - Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of their contention - Applicant could not show any sufficient cause for the delay in filing the appeal - application for condonation of delay is dismissed
Issues: Condensation of delay in filing appeal before Tribunal against Commissioner's order.
Analysis: The Applicant filed an application for condonation of delay of 29 days in filing an appeal before the Tribunal against the Commissioner's order. The Commissioner (Appeals) had dismissed the Applicant's appeal on the ground of limitation, stating that the adjudication order was received by the Applicant on 25.11.2006. The Applicant claimed that they were unaware of the receipt of the order as it was acknowledged by a temporary employee. The Commissioner (Appeals) rejected the appeal due to the delay exceeding 30 days, as they lacked the power to condone delays beyond that period. The Applicant argued that their Advocate was ill with cough, cold, and fever, leading to a delay in filing the appeal. However, they failed to provide the exact date of illness or any documentary evidence to support their claim. The Tribunal noted that delays can be condoned if sufficient cause is shown, but in this case, the Applicant failed to demonstrate a valid reason for the delay. Consequently, the application for condonation of delay was dismissed, and the appeal was also rejected. The stay petition was disposed of accordingly. This judgment highlights the importance of demonstrating sufficient cause for condonation of delay in filing appeals before the Tribunal. Lack of evidence or specific details regarding the reasons for delay can lead to the dismissal of such applications. It also underscores the need for parties to provide clear and verifiable explanations when seeking relief from time limitations in legal proceedings.
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