2013 (5) TMI 577 - AT - Customs

Condonation of delay - Held that - There is a negligence on the part of the applicant and the applicant is unable to explain any sufficient cause for not preparing it within the stipulated period. Therefore no reason for condonation of delay in filing of appeal. Thus, the application for condonation is dismissed and the stay petition and appeal are also dismissed.

Summary

Issues:
Delay in filing appeal; Condonation of delay.

Analysis:

1. Delay in filing appeal:
The case involved an application for condonation of delay in filing the appeal, which was delayed by 48 days. The applicant explained that the delay was due to the loss of the file containing the impugned order, despite efforts to trace it. The applicant's office only realized the missing files when informed, and by the time a decision was made to file the appeal, the statutory time limit had expired.

2. Condonation of delay:
The Tribunal noted that the delay in filing the appeal was attributed to negligence and inaction on the part of the applicant. The applicant failed to inform the counsel about the missing files promptly, even though the counsel was following up on the matter. The Tribunal observed that the file with a copy of the order was available with the counsel. The applicant's advocate argued that the delay should be considered based on different aspects, citing precedents from the Hon'ble Supreme Court. However, the Tribunal found that there was negligence on the part of the applicant, and no sufficient cause was provided for the delay. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the stay petition and the appeal as well.

3. Precedent cited:
The Learned Authorized Representative relied upon the decision of Premium Packaging (P) Ltd. Vs CCE Kanpur 2005 (181) ELT 64 to support the argument against condonation of delay.

4. Conclusion:
Ultimately, the Tribunal decided not to condone the delay in filing the appeal, emphasizing the lack of a valid reason for the delay and the negligence on the part of the applicant. As a result, the application for condonation was rejected, leading to the dismissal of the stay petition and the appeal itself.

This detailed analysis of the judgment highlights the issues of delay in filing the appeal and the subsequent decision regarding the condonation of delay, providing a comprehensive overview of the Tribunal's reasoning and the legal implications involved in the case.