1999 (6) TMI 150 - AT - Central Excise

Summary

Issues:
Delay in filing appeal before the Tribunal due to closure of appellant's units and transfer of staff; Appellant's argument for condonation of delay based on diligent prosecution of proceedings and special steps taken to file the appeal; Respondent's contention that wrong forums were chosen by the appellant and paucity of staff is not a sufficient ground for delay; Examination of orders passed by various authorities and the amendment of the Finance Act of 1992 affecting the appeal process; Discrepancy between the revision order and proper forum for appeal; Lack of bona fide litigation in approaching courts repeatedly without success.

Analysis:
The appellant filed an application for condonation of delay in filing the appeal before the Tribunal, citing the closure of units and transfer of staff as reasons for the delay. The appellant argued that they diligently pursued the proceedings and took special steps to file the appeal through their Counsel. They relied on a previous ruling to support their case for condonation of delay. On the other hand, the respondent contended that the appellant chose wrong forums for appeal and that the paucity of staff is not a valid reason for the delay. The respondent highlighted the lack of bona fide litigation in repeatedly approaching different courts without success.

Upon examining the orders passed by various authorities and the amendment of the Finance Act of 1992, it was found that the delay in filing the appeal was due to the busy schedule of the Advocate, as the appeal process was affected by the amendment. The appellant's Advocate filed an affidavit to support the delay in filing the appeal. Considering all the facts and circumstances, the delay was deemed condonable as the appellant was prevented from filing the appeal due to sufficient cause.

The revision order indicated that the issue pertained to Classification, not within the jurisdiction of the Revisional authority, and the proper forum for appeal was the CEGAT. The appellant's failure to approach the Tribunal with an appeal based on this order raised questions about the bona fide of their actions. The orders of the Revisional authorities and the High Court did not leave room for doubt regarding the proper forum for appeal. The lack of a specific condition or direction in the orders of the High Court regarding filing the appeal before the Tribunal led to the rejection of the application for condonation of delay, resulting in the dismissal of the appeal as time-barred.