1984 (12) TMI 310 - AT - Central Excise

Summary

Issues:
1. Appeal against rejection of appeal due to delay in filing.
2. Authority of the Tribunal to condone delays in filing appeals.

Analysis:
1. The appeal was filed against the rejection of the original appeal by the Central Board of Excise and Customs due to a one-day delay in filing, exceeding the three-month statutory time limit under Section 35 of the Central Excises and Salt Act, 1944. The appellant's counsel argued that the Tribunal, like the Central Government, should have the power to condone such delays in deserving cases. However, the Tribunal noted that it is a creature of the statute and lacks the authority to condone statutory provisions. The appellant failed to provide any legal precedent supporting the condonation of delays by the Board or Central Government, leading the Tribunal to reject the argument and uphold the rejection of the appeal by the Board.

2. The appellant also contended that since the appeal was initially a revision application before the Central Government and was transferred to the Tribunal, the Tribunal should treat it as an appeal under Section 35-P(2) of the Act. The appellant argued that the Tribunal should have the power to extend time limits or condone delays, unlike the Board. However, the Tribunal clarified that Section 35-P(2) only allows the Tribunal to entertain appeals initially filed as revision applications before the Central Government, without granting the authority to condone delays that occurred at earlier stages of the proceedings. The Tribunal found no merit in the alternative argument presented by the appellant and ultimately dismissed the appeal.

In conclusion, the Tribunal dismissed the appeal against the rejection by the Central Board of Excise and Customs due to a one-day delay in filing, emphasizing its lack of authority to condone statutory provisions and rejecting the appellant's arguments regarding the Tribunal's powers to extend time limits or condone delays.