2024 (11) TMI 1127 - AT - Central Excise

Appeal dismissed for non compliance with Section 35F of Central Excise Act - HELD THAT - There are no justification for adjourning the matter. The Appeal is dismissed for non prosecution in terms of Rule 20 of CESTAT Procedure Rules, 1982.

Summary

Issues Involved:

1. Compliance with Section 35F of the Central Excise Act, 1944.
2. Application of Section 35C (1A) of the Central Excise Act, 1944 regarding adjournments.
3. Application of Rule 20 of CESTAT Procedure Rules, 1982 concerning appellant's default.
4. Judicial perspective on misuse of adjournments and its impact on justice delivery.

Detailed Analysis:

1. Compliance with Section 35F of the Central Excise Act, 1944:

The appeal was initially dismissed for non-compliance with Section 35F of the Central Excise Act, 1944, which mandates the pre-deposit of a certain percentage of the duty demanded or penalty levied as a precondition for filing an appeal. The appeal was later restored by a Miscellaneous Order, indicating that the compliance issue was addressed subsequently. However, the appellant failed to appear or communicate in the restored proceedings, suggesting a lack of interest in pursuing the appeal further.

2. Application of Section 35C (1A) of the Central Excise Act, 1944 regarding adjournments:

Section 35C (1A) allows the Appellate Tribunal to grant adjournments if sufficient cause is shown, but limits such adjournments to a maximum of three times for each party. The Tribunal emphasized the importance of adhering to this provision to avoid unnecessary delays in the judicial process. The judgment reflects a stringent approach towards adjournments, aligning with the broader judicial sentiment against the misuse of adjournments.

3. Application of Rule 20 of CESTAT Procedure Rules, 1982 concerning appellant's default:

Rule 20 provides the Tribunal discretion to dismiss an appeal for default if the appellant does not appear on the scheduled hearing date. The Tribunal exercised this discretion, dismissing the appeal due to the appellant's absence and apparent disinterest in prosecuting the case. The rule also allows for restoration if the appellant later shows sufficient cause for non-appearance, but no such cause was demonstrated in this case.

4. Judicial perspective on misuse of adjournments and its impact on justice delivery:

The judgment extensively references higher court rulings condemning the habitual misuse of adjournments, which undermine the efficiency of the justice delivery system. It cites the Supreme Court's observations on how repeated adjournments can erode public confidence in the judicial process and delay justice, which is a fundamental right. The Tribunal aligns with this perspective, emphasizing that courts should not grant adjournments mechanically and should prioritize the timely resolution of cases to uphold the rule of law and maintain public trust in the judicial system.

In conclusion, the Tribunal dismissed the appeal for non-prosecution, reflecting a commitment to curbing procedural delays and reinforcing the principle that litigants must actively engage in the judicial process to seek timely justice.