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2014 (5) TMI 793 - AT - Central ExciseCondonation of Delay - reasons for causing delay in filing the appeal is stated that the petitioner no. 1 i.e. M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour and applicant no. 2 i.e. Smt. T.C.Urankar was unwell - Held that - After three notices were sent to the appellant, the appellant neither bothered to attend the proceedings nor any affidavit/request has been received by the Tribunal. Further, on perusal of the record, it is seen that the applicant no. 1, M/s Blue Circle Speciality Chemicals P. Ltd. was on business tour. A firm which is not a human entity cannot remain on tour. Therefore, the application for Condonation of Delay has stated wrong facts. In these circumstances, the application for Condonation of Delay is dismissed as no reason for causing delay has been explained satisfactorily - Condonation denied.
Issues: Condonation of Delay in filing the appeal, Application for stay
Condonation of Delay in filing the appeal: The appellant filed an appeal along with an application for Condonation of Delay. Despite multiple notices, neither the appellant nor any representative appeared on two separate occasions. The reasons provided for the delay were that one party was on a business tour, and the other was unwell. However, it was noted that a firm, being a non-human entity, cannot go on a tour. The Tribunal found the reasons for delay unsatisfactory and dismissed the application for Condonation of Delay along with the appeal and stay application. Application for stay: The Tribunal dismissed the application for stay along with the appeal due to the unsatisfactory explanation provided for the delay in filing the appeal. Despite sending multiple notices and giving the appellant opportunities to present their case, no satisfactory reasons were provided for the delay. The Tribunal noted that the reasons given, such as one party being on a business tour, were not valid as a firm cannot be on a tour. Therefore, the application for stay was also dismissed. In conclusion, the Tribunal found the reasons provided for the delay in filing the appeal to be unsatisfactory and dismissed both the application for Condonation of Delay and the appeal itself. The application for stay was also dismissed in light of the lack of valid reasons for the delay.
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