9911796707
TMI Blog1991 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Central Excises Salt Act, 1944 in the matter of appeals to Appellate Tribunal; (b) whether filing of an appeal before a wrong forum under a mistaken belief is a sufficient cause for condonation of the delay; (c) whether the period during which the appeal entertained by the wrong forum and remaining pending with them is excludible for the purpose of limitation. 2. The facts relevant to the consideration of the matter are that the applicants had filed an appeal to the Tribunal under Section 35B of the Act against the order dated 3rd January, 1989 of the Collector of Central Excise, Kanpur. This appeal was received in the Tribunal on 14th November, 1990 along with an application for condonation of delay Numbered E/COD/795/90-N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case where the plea of mistaken belief is bona fide. Keeping this in mind, I reject the application for condonation of delay and consequently dismiss the appeal. 4. Arguing on the Reference Application, Shri S.L. Sethi, the learned Counsel submitted that the general principles for condonation of delay declared by the Supreme Court in the case of Collector Land Acquisition, Anantnag and Another v. Mst. Katiji and Others [1987 (28) E.L.T. 185] should have been followed in the present case too. He also cited the decision of the Tribunal in the case of Steel Authority of India Ltd. v. Collector of Customs, Calcutta [1987 (31) E.L.T. 860]. He stated that in the circumstances of this case, there was sufficient cause for delay in filing the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inally, he submitted that in the absence of a preamble indicating the authority to whom an appeal/revision lay against the order communicated to him on 3 January, 1989, it was a case of bona fide mistake. 7. I have carefully considered the matter perused the case records and observe that the application that was filed with the appeal has been described as an Application for condonation of delay in the matter of Filing an appeal and the prayer made in this application was as under :- In the circumstances, it is humbly prayed that the appeal may kindly be taken on record and the delay be also condoned. (emphasis added) 8. In view of this, the plea that it was not a case of condonation of delay is not borne out by the facts on record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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