1989 (7) TMI 200 - AT - Central Excise

Summary

Issues:
- Condonation of delay in filing an appeal due to sickness preventing timely action.

Analysis:
The case involves an appeal filed by M/s. Haryana Insulated Wires (P) Ltd., Gurgaon, against an order by the Additional Collector of Central Excise, New Delhi. The appeal was presented with a delay of 59 days, which exceeded the statutory time limit of three months for filing appeals under Section 35B of the Central Excises and Salt Act, 1944. The delay was attributed to the sickness of the appellant's Director, Shri Sunil Mangla, who suffered from jaundice from the last week of January 1989 until the end of March 1989, causing him to be bedridden and unable to attend to official matters until early April 1989.

The appellant sought condonation of the delay, arguing that the sickness of the Director constituted a sufficient cause for the late filing of the appeal. The appellant's advocate, Shri J.S. Agarwal, relied on a judgment of the Allahabad High Court to support the contention that sickness should be considered a valid reason for condonation of delay. In response, the learned JDR representing the respondent opposed the condonation, arguing that the sickness did not qualify as a sufficient cause and that the appeal could have been filed within the prescribed time limit.

Upon examination of the facts and circumstances, the Tribunal noted that the appellant had filed a detailed affidavit, supported by a medical certificate from a Senior Physician, explaining the sequence of events leading to the delayed filing of the appeal. The Tribunal referred to legal precedents, including judgments from the Hon'ble Supreme Court and various High Courts, emphasizing that the appellant is not required to explain the delay until the last date of limitation and that the onus is on the appellant to demonstrate sufficient cause for the delay.

The Tribunal found that the appellant had discharged this onus by providing a comprehensive explanation supported by medical evidence. Notably, the revenue did not present any counter-affidavit or evidence to challenge the appellant's claims. Citing legal principles from the Calcutta High Court and the Rangoon High Court, the Tribunal concluded that the sickness of the appellant's Director constituted a reasonable excuse for the delay in filing the appeal. Consequently, the Tribunal held that there was sufficient cause for condonation of the delay and granted the appeal, condoning the delay in filing.