2009 (1) TMI 601 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, CHENNAI, under the citation 2009 (1) TMI 601, heard an appeal filed with an 85-day delay. The delay was attributed to the appellant not receiving the original order. The tribunal noted that the impugned order was not served to the appellants through the proper registered post method as required by the Central Excise Act, thus granting the appellants the benefit of the doubt and accepting their claim. Consequently, the application for condonation of delay was dismissed as unnecessary. Additionally, the tribunal considered an application for a stay of the impugned order, relating to a demand of interest of Rs. 58,593 on delayed duty payments. Both parties agreed to refer this issue to a Larger Bench of the Tribunal, leading to the application for stay being granted. The judgment was dictated and pronounced in open court by Shri P. Karthikeyan, J., with representation from Shri T.V. Suresh Kumar, Advocate, for the Appellant, and Shri V.V. Hariharan, JCDR, for the Respondent.