2004 (9) TMI 542 - AT - Central Excise

Summary

Issues: Condonation of delay in filing appeal, early hearing of the case

In this judgment by the Appellate Tribunal CESTAT, Kolkata, the issue of condonation of delay in filing the appeal was considered. The appellant had approached the High Power Committee of Cabinet Secretary for permission to file the appeal before the Tribunal. The Committee of Secretaries allowed the appeal, noting the substantial question of facts and law involved. The delay in filing the appeal was condoned by the Tribunal under Section 35B(5) of the Central Excise Act, 1944, citing the observations of the Hon'ble Supreme Court in the ONGC v. Collector of Central Excise case. The Tribunal found that there was sufficient cause for the delay, as per the legal provisions.

Regarding the issue of early hearing of the case, both sides consented to an early hearing, and the Tribunal fixed the case for hearing on 18th November, 2004. The Tribunal considered the willingness of both parties for an early hearing and scheduled the matter accordingly. The judgment highlighted the importance of timely filing of appeals and the procedures for condonation of delay as per the relevant legal provisions and precedents set by higher courts. The decision to allow the appeal and proceed with early hearing demonstrated the Tribunal's commitment to ensuring a fair and efficient resolution of the legal matter at hand.