2017 (2) TMI 771 - AT - Central Excise

Condonation of delay - Held that - no justification has been offered for the lapse of time in filing this appeal. The only ground appear to be withdrawal from the jurisdiction of the Tribunal to make itself subject to the jurisdiction of the Settlement Commission and the failure to secure relief - Non-compliance of the directions of the Settlement Commission by the officer to whom directions of the Commission was directed appears to have dictated this appeal before us. Such switching of jurisdictions is not in conformity with judicial propriety - application for COD dismissed.

Summary

Issues:
1. Condonation of delay in filing appeal.
2. Waiver of pre-deposit.
3. Restraint on coercive measures for penalty recovery.

Analysis:
The appellant filed an appeal against an order related to the use of power in a mercerising process, which was found contrary to exemption conditions. The duty, interest, and penalty were imposed on the manufacturing entity. The appellant withdrew the appeal to approach the Settlement Commission. The Settlement Commission remitted the matter back to the original authority, leading to a writ petition dismissal by the High Court. The appellant approached the Tribunal seeking condonation of delay and waiver of pre-deposit regarding the penalty imposed.

The Tribunal noted a significant delay of 6324 days from the communication of the impugned order and 4499 days from the restoration of the appeal. The appellant failed to provide adequate justification for the delay, attributing it to switching jurisdictions between the Tribunal and the Settlement Commission. The Tribunal observed that such actions were not in line with judicial propriety, leading to the dismissal of the application for condonation of delay, as well as the appeal and miscellaneous application.

In conclusion, the Tribunal dismissed the appeal due to the lack of a prayer from the appellant and the failure to justify the substantial delay in filing the appeal. The Tribunal emphasized the importance of adhering to judicial propriety and proper compliance with legal procedures. The application for condonation of delay, waiver of pre-deposit, and restraint on coercive measures for penalty recovery were all dismissed by the Tribunal.