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TMI Blog2018 (9) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... the same procedure as it exercises and follows in hearing the appeals and making orders under Central Excise Act 1994 and the Central Excise Act vide Section 35C empowers this Tribunal to confirm, modify or annul the decision of the order appeal against, which indicates that the merit of the decision is to be assessed by the Appellate Tribunal. In the instant case, as found from the order of the Commissioner (Appeals), no merit concerning tax liability of the appellant has been discussed and the appeal filed by him was rejected as not maintainable as hit by the period of limitation - Since this Appellate Tribunal cannot go beyond the order of the Commissioner (Appeals) to scrutinize the merit of the decision of the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant matter and the Chartered Accountant promised to get the appeal drafted and filed in due course. As the appellant suffered from bad health, he could not meet his Chartered Accountant to take stock of the situation, that attributed to the delay in filing the appeal since the said Chartered Accountant had not filed the appeal on time and the appellant had to approach advocate Shri G.L. Deshpande and Shri Sanjay Agarwal, advocates to file the same. 3. In response, the ld. AR for the department submitted that such an argument is not substantiated with any kind of documentary evidence. He further reiterates the observation made by the Commissioner (Appeals) in his order passed at para 17 that appellant had just sub-letted the filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled principal of law that appellant had to show sufficient cause that prevented him to prefer appeal within the stipulated period but sufficient cause is a question of fact and the same is dependent on various factors/ situations, sickness being one of such cause. 6. In the instant case, in the impugned order itself the Commissioner (Appeals) has recorded the appellant s contention that he had handed over the order copy to his Chartered Accountant who earlier represented the applicant in the instant matter before various forums and obtained his promise that he would draft the appeal on time and after his recovery from illness when he met his Chartered Accountant he came to know that the appeal was still not filed. The Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relevant factor calling for a more cautious approach, but in the latter case where the delay is of few days, no such consideration may arise, and such a case deserves a liberal approach. The Hon ble Supreme Court also observed that in exercise of discretion on the facts of each case, keeping mind that in construing the expression sufficient cause , the principle of advancing substantial justice is of prime importance. 10. Section 86 (7) dictates the Tribunal to follow the same procedure as it exercises and follows in hearing the appeals and making orders under Central Excise Act 1994 and the Central Excise Act vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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