2018 (5) TMI 1500 - AT - Central Excise

Condonation of delay in filing appeal - the appellant had neither appeared before the aadjudicating authority nor filed any reply to the SCN - Held that - the appeal itself could be disposed, Accordingly, after condoning the delay with the consent of both sides, the appeal is taken up for hearing and disposal - the appellant had neither filed any reply to the SCN before the adjudicating authority nor appeared before the Cd. Commissioner (Appeals) - In the interest of justice, to allow a last opportunity it is prudent to remand the matter to the adjudicating authority to consider their defence - appeal allowed by way of remand.

Summary

Issues: Condonation of Delay in filing the appeal, Failure to appear before adjudicating authority, Remand of the case for defense participation

In this case, the primary issue was the Condonation of Delay of 50 days in filing the appeal before the Tribunal. The applicant, during the relevant period, was on a pre-scheduled Haj pilgrimage outside India, leading to a change in the consultant handling the case. The delay was argued to be bonafide and sought to be condoned. However, it was highlighted that the appellant had neither appeared before the adjudicating authority nor filed any reply to the show cause notice. Even after a remand order by the Tribunal, the appellant failed to appear before the Commissioner (Appeals) to defend their case.

The Advocate for the appellant explained that the consultant handling the case did not appear before the authorities below, necessitating a change. It was argued that the matter was narrow in scope and should be remanded to the adjudicating authority to enable the appellant to participate in the proceedings. After hearing both sides, the Tribunal found that the appeal could be disposed of. With the consent of both parties, the delay was condoned, and the appeal was taken up for hearing and disposal. Given the appellant's failure to respond to the show cause notice and appear before the Commissioner (Appeals), the Tribunal deemed it necessary in the interest of justice to remand the matter to the adjudicating authority to consider the appellant's defense.

Ultimately, the impugned order was set aside, and the appeal was allowed by way of remand, with the Management Appeal disposed of. The decision was dictated and pronounced in the open court, emphasizing the importance of providing the appellant with a last opportunity to present their defense effectively.