2018 (10) TMI 40 - AT - Customs

Condonation of delay of 15 days in filing appeal - Appeals to Commissioner (Appeals) u/s 35 of Central Excise Act - Held that - Appeals to Commissioner (Appeals) can be filed under Section 35 of Central Excise Act that too within 60 days from the date of communication of the decision/Order to the appellant. The provision gives a discretion to Commissioner (Appeals) for allowing the Appeal to be presented within a further period of 30 days provided a sufficient cause for not presenting the Appeal within the aforesaid period of 60 days is shown. In the present case, the Order-in-Original was announced on 11.03.2014. The Appeal was filed on 23.12.2015. It becomes clear that Appeal before Commissioner (Appeals) was filed after the delay of one year nine months - there is no infirmity in the Order of Commissioner(Appeals) irrespective of the appellant s pleading that he received the impugned order on 17.12.2015. Otherwise also, the appellant was apparently appearing in person before the original Adjudicating Authority. Plea of no knowledge is irrelevant specially when there is evidence on record that the Order-in-Original was sent to the appellant through registered post. The Commissioner (Appeals) has committed no error while dismissing the Appeal on the sole ground of limitation - Appeal dismissed.

Summary

Issues: Condonation of Delay in filing appeal, Merits of Appeal dismissed on grounds of limitation

In the present judgment, the issue of Condonation of Delay in filing the appeal was considered by the Appellate Tribunal. The Appellant had requested the condonation of a 15-day delay in filing the appeal under the Customs Act, citing the sickness of the export-import manager as the reason for the delay. The Tribunal, after hearing arguments from both parties, accepted the reason provided by the Appellant, supported by a medical document, as adequate to explain the delay. Emphasizing that technicalities of law should not be used to avoid decisions on merits, the Tribunal decided to condone the delay and proceed with the appeal on its merits.

Regarding the merits of the appeal dismissed on grounds of limitation, the Tribunal analyzed the provisions under Section 35 of the Central Excise Act, which allow for filing appeals to the Commissioner (Appeals) within 60 days, with a discretionary extension of 30 days for sufficient cause shown. The Tribunal noted that the appeal in question was filed after a delay of one year nine months, well beyond the permissible period. Citing a decision of the Hon'ble Supreme Court, the Tribunal concluded that the Commissioner (Appeals) had correctly dismissed the appeal on the sole ground of limitation. The Tribunal upheld the decision, stating that the Commissioner was statutorily bound to do so and dismissed the appeal accordingly.

In summary, the judgment addressed the issues of Condonation of Delay in filing the appeal and the dismissal of the appeal on grounds of limitation. The Tribunal considered the reasons provided for the delay, legal provisions under the Central Excise Act, and relevant case law in reaching its decision to condone the delay in one instance and uphold the dismissal on limitation grounds in the other. The judgment highlighted the importance of adhering to statutory timelines and legal procedures in appeals before the Commissioner (Appeals) and emphasized the need for just decisions based on merits.