2018 (5) TMI 378 - AT - Central Excise

Condonation of delay in filing appeal - the only reason given for delay is that they came to know about the Order-in-Appeal on 23.11.2017, when department initiated recovery proceedings - Held that - As rightly pointed out by the Ld. A.R. that even if the present delay is condoned, the matter is covered against the assesee by the Hon ble Supreme Court judgment in the case of Singh Enterprises vs. CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA - the plea of non-receipt of the impugned order at their registered factory address is not convincing - delay cannot be condoned - appeal dismissed.

Summary

Issues:
1. Non-appearance of the Appellant and repeated adjournment requests.
2. Condonation of delay in filing the appeal.
3. Non-receipt of the Order-in-Appeal at the factory address.
4. Dismissal of the appeal.

Analysis:
1. The judgment addresses the issue of the Appellant's non-appearance and repeated adjournment requests. Despite previous adjournment requests, the Appellant failed to appear, indicating a lack of interest in pursuing their application and appeal. The matter proceeded with the assistance of the Learned A.R. due to the Appellant's disinterest.

2. The judgment delves into the issue of condonation of delay in filing the appeal. The Appellant cited a major labor problem in their factory as the reason for the delay in receiving the Order-in-Appeal. However, it was noted that their Advocate appeared before the Ld. Commissioner (Appeals) despite the labor issue. The delay was substantial, leading to dismissal on the ground of limitation. The Learned A.R. highlighted that even if the delay was condoned, a Supreme Court judgment was against the Appellant.

3. Another issue tackled in the judgment is the non-receipt of the Order-in-Appeal at the factory address due to labor troubles. The Appellant claimed non-receipt, citing the factory closure from 2011 to 2014. However, the Order-in-Appeal was sent to the registered address after the labor issue had ended. The plea of non-receipt was deemed unconvincing, leading to the dismissal of the application for condonation of delay.

4. Finally, the judgment concludes with the dismissal of the appeal based on the findings related to the non-appearance of the Appellant, the substantial delay in filing the appeal, and the lack of merit in the application for condonation of delay. The appeal was dismissed accordingly, bringing closure to the legal proceedings.

This detailed analysis of the judgment provides insights into the various issues addressed by the Appellate Tribunal CESTAT CHANDIGARH, ultimately leading to the dismissal of the appeal based on the circumstances and legal precedents cited in the judgment.