2001 (2) TMI 1061 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal, CEGAT Kolkata, addresses an application for condonation of a seven-month delay in filing an appeal. The impugned order, passed by the Commissioner on November 30, 1999, confirmed a duty demand of Rs. 43,14,621.00 and imposed an equivalent personal penalty. The appellants claimed to have received the order on February 28, 2000, necessitating an appeal by May 28, 2000. However, the appeal was filed on December 22, 2000.

The delay was attributed to the illness and subsequent death of Shri Sinha, the consultant responsible for preparing the appeal, who passed away on July 5, 2000. The papers were then transferred to Shri S.K. Roychowdhury in December 2000, who filed the appeal shortly thereafter.

Shri V.K. Chaturvedi, representing the Revenue, opposed the condonation, arguing that the appellants failed to explain the delay adequately, particularly the five-month period following Shri Sinha's death. He emphasized the legal requirement for appellants to justify each day's delay, asserting that a vested right is created in the opposite party once the limitation period expires.

The Tribunal, agreeing with the Revenue's position, concluded that the appellants did not provide sufficient reasons for the delay. It was noted that the appellants should have been aware of the appeal's status, as they were required to sign the papers. The Tribunal found the appellants' approach to be casual and lacking diligence, as evidenced by discrepancies such as the appeal's filing date and signature date. Consequently, the application for condonation of delay was rejected, resulting in the dismissal of both the stay petition and the appeal.