2005 (2) TMI 387 - AT - Central Excise

Summary

Issues: Condonation of delay in filing the appeal against the Order-in-Appeal dated 16-3-2001.

Analysis:
The appellants filed a COD Application seeking condonation of a delay of three years, two months, and forty-two days in filing the appeal against the impugned Order-in-Appeal dated 16-3-2001. The appellants argued that they received the impugned order only on 6-7-2004, and hence, the appeal was filed within time from the date of communication of the order. On the contrary, the learned SDR contended that the appellants failed to properly explain the inordinate delay in filing the appeal. The Tribunal noted that the impugned Order-in-Appeal was passed on 16-3-2001, and the appeal was filed on 12-7-2004 after a delay of over three years. The appellants claimed that they did not receive any information about the order until 6-7-2004, but there was no tangible evidence to substantiate this claim. The subsequent Consultant appointed by the appellants was informed that the order had been sent to both the assessee and their Counsel earlier. The Managing Director's affidavit did not categorically state that no copy of the order was received at their factory. The Revenue contended that the copy of the order was sent by registered post and was never returned, indicating that it was received by the appellants. The Tribunal, citing legal precedent, found that insufficient grounds were presented for condoning the delay and subsequently dismissed the COD application and the appeal as time-barred.

*(Operative part of the order pronounced in open Court)*.