2008 (3) TMI 228 - AT - Central Excise

Delay of 841 days in filing appeal - reasons beyond control of the appellants - It s unit became sick for closure of factory - held that appellant may not be deprived of right to be heard - appellant should be granted an opportunity of hearing which it could not avail for reasons beyond its control - stay application allowed - pre-deposit waived - remand the matter to the ld. Adjudicating Authority who shall hear the matter and pass appropriate order in accordance with law delay is condoned

Summary

Issues:
Condonation of delay in filing appeal, restoration of appeal, stay of operation of impugned order, denial of personal hearing, application for condonation of delay, dismissal of application for condonation of delay, judicial review of delay condonation, principles of natural justice, opportunity of hearing, remand to adjudicating authority.

Analysis:
1. Condonation of Delay in Filing Appeal:
The appellant sought condonation of delay of 841 days in filing the appeal due to various reasons beyond their control, including factory closure, labor strikes, and serious illness of the chairman. The appellant argued that they acted bona fide and diligently pursued remedies, albeit initially in the wrong forum. The Tribunal considered the Apex Court's judgment emphasizing the importance of acceptable explanations for delay. Ultimately, the Tribunal granted condonation of delay, acknowledging the appellant's efforts to seek remedy despite facing adversities beyond their control.

2. Restoration of Appeal and Stay of Operation of Impugned Order:
The appellant requested restoration of the appeal and a stay on the operation of the impugned order. The Tribunal, after considering the appellant's justifications for delay and the principles of natural justice, admitted the appeal for disposal. Additionally, the Tribunal allowed the stay application, dispensed with the pre-deposit, and remanded the matter to the adjudicating authority for a fresh hearing, ensuring the appellant's right to be heard and granting them an opportunity to present their defense effectively.

3. Denial of Personal Hearing and Judicial Review of Delay Condonation:
The appellant highlighted the denial of personal hearing by the adjudicating authority as a crucial issue leading to their lack of awareness regarding the impugned order. The Tribunal, guided by the Apex Court's decision and the High Court's directions, emphasized the importance of natural justice and the right to be heard. The Tribunal's decision to condone the delay, grant an opportunity of hearing, and remand the matter for fresh adjudication underscored the significance of ensuring fair procedures and due process in legal proceedings.

In conclusion, the Tribunal's comprehensive analysis and decision in this judgment reflect a balanced approach towards addressing the complexities surrounding the condonation of delay, restoration of appeal, and the principles of natural justice. By granting the appellant an opportunity to present their case effectively and remanding the matter for a fresh hearing, the Tribunal upheld the core tenets of procedural fairness and ensured that justice was served in accordance with the law.