1986 (10) TMI 195 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in appeal presentation due to health reasons.
2. Jurisdictional validity of the impugned order by the Collector of Customs (Appeal).

Analysis:

Issue 1: Condonation of Delay
The appellant sought condonation of a 2-month and 9-day delay in filing the appeal, citing the appellant's heart ailment as the reason for the delay. The consultants representing the appellant provided a medical certificate issued by a doctor in support of the appellant's health condition. The consultants argued that the impugned order lacked jurisdiction and was legally untenable. Considering the appellant's health condition and the prima facie lack of jurisdiction in the impugned order, the tribunal decided to condone the delay in the appeal presentation to ensure the interests of justice were served, allowing the appellant an opportunity to argue the appeal on its merits.

Issue 2: Jurisdictional Validity of the Impugned Order
The appeal was directed against an order issued by the Collector of Customs (Appeal), Madras, dated 24-1-1986. The appellant contended that the impugned order was without jurisdiction and legally unsustainable. It was revealed that a previous order had been issued by the then Collector of Customs (Appeals) on 14-5-1985, concerning the same issue raised in the current appeal. The tribunal, after reviewing the departmental file and the order dated 14-5-1985, found that the subsequent order by the succeeding Collector of Customs (Appeal) on 24-1-1986 was erroneous and lacked jurisdiction. The tribunal concluded that the impugned order was invalid due to the previous decision made by the former Collector of Customs (Appeals) and directed that the appellant be provided with copies of the valid order from 14-5-1985 for further appeal proceedings, if desired. As the impugned order was set aside based on a jurisdictional issue, the tribunal did not delve into the merits of the case.

This comprehensive analysis highlights the tribunal's considerations regarding the condonation of delay and the jurisdictional validity of the impugned order, ultimately leading to the decision to set aside the order dated 24-1-1986 and provide the appellant with the relevant order from 14-5-1985 for further legal actions.