2000 (8) TMI 197 - AT - Central Excise

Summary

Issues:
Delay in filing appeals, Condonation of delay applications

Analysis:
In the present judgment, two Revenue appeals were filed against two independent orders of the Commissioner (Appeals), both facing delays. The first case involved a delay of 100 days in filing the appeal by M/s. Titan Industries Ltd. The Commissioner attributed the delay to a revised decision by the Board to file an appeal after a Special Leave Petition (SLP) was filed in another case on a similar issue. The Department sought condonation of delay, but the Counsel opposed, arguing that the Department cannot revise its view after the belated period without sufficient cause. The Tribunal, in line with previous judgments, including the case of CCE v. Carborandum Universal Ltd., dismissed the application for condonation of delay, leading to the dismissal of the appeal.

In the second case of CCE v. M/s. Precision Mech fab, the Revenue sought condonation of a 23-day delay due to inter-departmental delays and dislocation of files. The Counsel opposed the prayer, citing precedents like the case of UOI v. Tata Yodogawa Ltd. and CC v. Shreeji CT Scan Centre (P) Ltd., arguing that the reasons given by the Revenue were insufficient for condoning the delay. The Tribunal concurred with the Counsel, emphasizing that inter-departmental delays do not constitute a valid ground for condonation of delay. Therefore, the application for condonation of delay was rejected, resulting in the dismissal of the appeal in this case as well.