Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (8) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1999 (8) TMI 368 - AT - Central Excise

Issues:
Delay in filing appeal before Appellate Tribunal CEGAT, Mumbai.

Analysis:
The judgment deals with an application for condonation of delay in filing an appeal before the Appellate Tribunal CEGAT, Mumbai. The impugned order by the Collector of Central Excise and Customs was made on 25-12-1984, and the appeal was filed on 31-5-1999. The appellant, a public limited company manufacturing Biaxially Oriented Polypropylene Film (BOPP), claimed exemption under Notification No. 68/71 for flexible plastic articles. The Collector levied duty on the goods, leading to a Writ Petition filed before the Aurangabad Bench of the Bombay High Court. The High Court directed the appellant to file an appeal before CEGAT within six weeks, considering the delay in filing the appeal.

The question before the Tribunal was whether to condone the delay in filing the appeal. Section 35B of the Central Excise law mandates filing an appeal within 3 months, with provision for condonation of delay if sufficient cause is shown. The appellant had pursued legal proceedings under Article 226 of the Constitution, leading to delay in filing the appeal. The High Court granted stay and directed the appellant to approach CEGAT, indicating a sufficient cause for the delay. The Tribunal considered the circumstances and allowed the condonation of delay, emphasizing that the appellant had valid reasons for the delay due to pursuing legal remedies.

The judgment highlighted that the appellant was not required to file an application for waiver of pre-deposit as the High Court had already granted a stay on recovery of tax until the appeal was disposed of by CEGAT. The Tribunal acknowledged the High Court's directions and allowed the condonation of delay, ensuring the appeal would be heard on its merits in due course. The decision provided a comprehensive analysis of the legal provisions governing the filing of appeals and the discretion available to the Tribunal in condoning delays based on sufficient cause shown by the appellant.

 

 

 

 

Quick Updates:Latest Updates