2014 (1) TMI 416 - AT - Central Excise

Belated filing of appeal - Inability to justify the delay of 29 days Held that - The first appellate authority has held that the reason given for belated filing the appeal as to the Consultant being not well, without any documentary evidence, cannot be accepted as a justifiable reason - for the error of advocate/consultant, an assessee should not be put to difficulty - this is a fit case wherein the first appellate authority should have condoned the delay and the matter is remitted to the first appellate authority to dispose the matter on merit Decided in favour of Assessee.

Summary

Issues:
1. Waiver of pre-deposit of amounts involved in a Stay Petition.
2. Justifiability of delay in filing an appeal before the first appellate authority.

Issue 1: Waiver of pre-deposit in Stay Petition
The judgment begins with the consideration of a Stay Petition where the counsel for the Appellant highlights that the entire duty liability amount was deposited as per the earlier order of the Bench. The Tribunal, after reviewing the submissions, notes that the entire amount was indeed deposited as recorded in the previous order. Consequently, the Tribunal allows the application for waiver of pre-deposit of the amounts involved in the case.

Issue 2: Justifiability of Delay in Filing Appeal
Upon examining the records, the Tribunal observes that the primary issue pertains to the rejection of the appeal by the first appellate authority based on a 29-day delay in filing the appeal. It is acknowledged that the appeal was filed within the extended period of 30 days that the first appellate authority could condone. The Tribunal criticizes the first appellate authority's rejection solely on the grounds of delay, citing the reason provided for the delay as the consultant's illness without documentary evidence. The Tribunal emphasizes that an assessee should not suffer due to errors of their advocate/consultant. Despite being inclined to review the appeal on merit, the Tribunal is constrained by a Supreme Court judgment and directs the first appellate authority to condone the delay, restore the appeal, and adjudicate on the merits following the principles of natural justice.

In conclusion, the Tribunal grants the waiver of pre-deposit in the Stay Petition and directs the first appellate authority to reconsider the appeal, emphasizing the need to condone the delay in filing the appeal and adjudicate on the merits to ensure justice is served.