1999 (12) TMI 201 - AT - Central Excise

Summary

Issues:
1. Dismissal of appeal by Commissioner (Appeals) due to late filing.
2. Request for condonation of delay in filing the appeal.
3. Tribunal's authority to decide on merits without considering time bar issue before the first appellate authority.

Analysis:
1. The Commissioner (Appeals) dismissed the appeal as it was filed beyond the statutory period under Section 35 of the Central Excise Act. The appeal was received late by 11 months and 28 days. The Commissioner emphasized the appellant's responsibility to file within the time limit and criticized their lack of diligence. The appeal was deemed time-barred under the Act.

2. The appellant argued for condonation of the delay citing the hospitalization of the employee handling the matter as the reason for the delay. Referring to a Supreme Court decision, the appellant contended that the Tribunal should decide on the merits despite the delay before the Commissioner (Appeals).

3. The Tribunal considered the two issues raised by the appellant. Firstly, it was not convinced by the argument to decide on merits without addressing the time bar issue before the first appellate authority. The Tribunal highlighted the doctrine of merger and the need to examine the delay issue. Secondly, the Tribunal found the reason for delay insufficient and not convincing. It upheld the Commissioner (Appeals)'s decision to reject the appeal as time-barred and emphasized that the Tribunal cannot bypass the time bar issue. Consequently, the Tribunal dismissed the appeal and the stay application.

In conclusion, the judgment upheld the dismissal of the appeal by the Commissioner (Appeals) due to late filing, rejected the request for condonation of delay, and emphasized the Tribunal's obligation to address the time bar issue before deciding on the merits of an appeal.