2002 (8) TMI 109 - HC - Central Excise

Summary

Issues involved: The judgment involves issues related to excise duty demand, penalty imposition, appeal filing delay, and condonation of delay in filing an appeal.

Excise Duty Demand and Penalty Imposition: The petitioner, a company manufacturing soft drinks, was issued a notice demanding excise duty, interest, and penalty. The Additional Commissioner passed an order imposing duty, interest, and penalty under relevant sections and rules of the Central Excise Act.

Appeal Filing Delay and Condonation: The petitioners filed an appeal against the order, along with an application for condonation of delay as the appeal was filed 99 days late due to medical reasons. The Commissioner (Appeals) dismissed the appeal as time-barred, citing limitations under Section 35(G) of the Act for condoning delays.

Legal Precedents and Arguments: The petitioner argued that they were unaware of Section 35 provisions and cited a Delhi High Court decision emphasizing the liberal approach to condoning delays in the interest of justice. They referred to legal principles regarding sufficient cause for delay and highlighted previous court decisions supporting the condonation of delays in filing appeals.

Applicability of Limitation Act: The judgment referenced previous court rulings emphasizing the applicability of Section 5 and Section 29(2) of the Indian Limitation Act even in cases with prescribed time limits under special acts. It was noted that the Commissioner (Appeals) acknowledged the justification for condoning the delay but expressed inability to do so beyond 99 days.

Decision and Direction: The High Court set aside the order dismissing the appeal and directed the Commissioner (Appeals) to decide on the condonation of delay and hear the appeal on its merits in accordance with the law. The writ petition was allowed with no costs imposed.