2012 (10) TMI 455 - AT - Central Excise

Condonation of delay of 525 days - assessee submits that this delay was inadvertent. It is the submission that the issue involved is the same as was in respect of the very assessee, which is being contested by the assessee in Appeal No. E/922/09 and this Bench had granted unconditional stay Held that - Delayed filing of appeal against the impugned order, has been in negligent and needs no sympathy - since negligence is on the part of the assessee the assessee must bear the cost of Rs. 5000/- which should be paid to the Commissioner of Central Excise - Subject to the cost being deposited, delay condoned.

Summary

Issues: Delay in preferring appeal, condonation of delay, negligence of the appellant, cost imposition

Delay in Preferring Appeal:
The appellant filed an application for condoning a delay of 525 days in preferring an appeal against the original order. The delay was deemed inadvertent by the learned Counsel, who argued that the issue at hand was the same as in another appeal by the same assessee, for which a stay had been granted. The learned AR, however, contended that the appellant had not sufficiently justified the delay.

Condonation of Delay:
After considering the submissions from both sides, the tribunal noted that the issue in the delayed appeal was the same as in a previous case where a stay had been granted to the appellant. Despite finding the appellant negligent for the delay, the tribunal, in the interest of justice and citing precedent judgments, decided to condone the delay. However, the tribunal imposed a cost of Rs. 5000 on the appellant, to be paid to the Commissioner of Central Excise, Ahmedabad, within four weeks.

Negligence of the Appellant:
The tribunal acknowledged the negligence on the part of the appellant for delaying the filing of the appeal against the impugned order. Despite granting condonation of the delay, the tribunal emphasized that the appellant's negligence did not warrant sympathy.

Cost Imposition:
As a consequence of the appellant's negligence, the tribunal ordered the appellant to bear the cost of Rs. 5000, to be paid to the Commissioner of Central Excise, Ahmedabad, within four weeks. The tribunal directed the registry to accept both the Stay petition and the appeal, with a follow-up verification scheduled for a specific date.