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Issues: Condonation of delay in filing an appeal under Section 35H of the Central Excise Act, 1944.
In this judgment, the High Court of Delhi addressed two applications filed by the Appellant seeking condonation of delay in filing an appeal under Section 35H of the Central Excise Act, 1944. The Court noted that both applications were identical, indicating a lack of proper consideration. The Appellant was aggrieved by an order passed by the Customs, Excise and Gold (Control) Appellate Tribunal and filed the appeal after the expiry of the limitation period. The Registry raised objections regarding the absence of a supporting affidavit, leading to delays in the filing process. Despite objections, the Appellant failed to take timely action for almost two years. The Court found the reasons provided for the delay unsatisfactory, attributing it to frequent officer transfers and a lack of understanding of legal processes. The Court requested the original record, which was not produced, and criticized the Commissioner of Central Excise for habitual delays in similar cases. The Court highlighted the seriousness of the delay issue, emphasizing that such delays waste time and resources for all parties involved. The Court expressed dissatisfaction with the Appellant's explanation and dismissed the applications for condonation of delay, imposing costs on the Appellant for the inconvenience caused. The judgment underscored the importance of treating such matters seriously to avoid unnecessary expenses and inconveniences. The Court's decision aimed to discourage habitual delays and ensure accountability in legal proceedings, emphasizing the need for timely and efficient handling of cases to minimize unnecessary expenditures and inconvenience to all stakeholders.
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