2005 (9) TMI 457 - AT - Central Excise

Summary

Issues: Condonation of delay in filing the appeal.

In this case, the main issue before the Appellate Tribunal CESTAT, New Delhi was the condonation of delay of 292 days in filing the appeal against order-in-appeal No. 403-CE/BPL/04. The appellant argued that they were already in appeal before the Hon'ble Supreme Court on the same issue and had succeeded in the Supreme Court on 10-8-2004. They believed that there was no need to challenge each order separately as all pending matters would be resolved based on the Supreme Court judgment. The appellant approached the lower authority for a refund application after the judgment in their favor. The appellant contended that the delay was not due to negligence but a genuine belief in the relief from the Supreme Court judgment.

The Tribunal considered the appellant's argument and found that they had presented a strong case for condoning the delay in filing the appeal. Consequently, the condonation application was allowed. Since the issue was deemed covered by the Supreme Court's order, the appeal was scheduled for a hearing on 7-9-2005. The decision was dictated and pronounced in open court on 5-9-2005 by Member (T) C.N.B. Nair.