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TMI Blog2014 (11) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, though appellant ought to have been pleaded these facts in the application itself. But after perusal of the application, affidavit of Gulab Mewade and medical papers of Dinesh K. Agrawal, we find that a sufficient cause was made out by the appellant for condonation of delay in filing appeal before the respondent. Accordingly, we condone the delay in filing appeal before the respondent. appellant is permitted to deposit the entire amount of duty of Central Excise ₹ 2,98,195 with the respondent within a period of four weeks - Decided partly in favour of assessee. - C.E.A. No. 12 of 2013 - - - Dated:- 9-10-2013 - Krishn Kumar Lahoti, A.C.J. and Subhash Kakade, J. Shri Z.U. Alvi, Advocate, for the Appellant. Shri S.A. Dh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Deputy Commisioner on 3-6-2011, but handed over it to the appellant on 16-8-2011 and thereafter the appeal was filed on 14-11-2011. The aforesaid order was challenged before the respondent along with an application seeking condonation of delay on the ground that the order was received by the appellant from an ex-employee on 16-8-2011, the authorized signatory of the appellant was sick and he could not file the appeal within the limitation, however, the appeal was filed on 14-11-2011, which was beyond the period of limitation. On the aforesaid grounds, the appellant had sought condonation of delay, but the aforesaid application was rejected by the respondent by an order dated 20-3-2012, Annexure P/8. Against the order An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i that this appeal is without merit and may be dismissed. At this stage, learned counsel for the appellant submitted that the appellant is ready to deposit the entire amount of duty along with the penalty within a period of 15 days before the respondent and on this condition the appellant may be permitted to argue the appeal on merits before the respondent. 10. We have considered the rival contentions of the parties. 11. In the application, Annexure P/7, the appellant had stated thus : 2. The applicant/appellant s factory and office are located near village Thoona which is midway between Bhopal and Sehore. Village Thoona being a small village where for the postal delivery system from point of delivery - Sehore Town to Pachama is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order: Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented, by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 14. The aforesaid Section provides that an appeal can be filed before the Commissioner of Central Excise (Appeals) within a period of 60 days from the date of communication of the decision. The First Proviso also provides that if the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 15. Thus, it appears that making a justice oriented approach from the perspective, there was sufficient cause for condoning the delay in the case in hands. 16. In the present case, the appellant had not stated all the facts in the application seeking condonation of delay about the documentary evidence filed along with the application, though appellant ought to have been pleaded these facts in the application itself. But after perusal of the application, affidavit of Gulab Mewade and medical papers of Dinesh K. Agrawal, we find that a sufficient cause was made out by the appellant for condonation of dela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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