2009 (2) TMI 479 - HC - Central Excise

Appeal to Tribunal Limitation condone the delay of 10 months in filing the appeal - Tribunal has observed that the appeal was filed on26-3-2008and there was no explanation offered as to why the appeal could not be filed immediately after the appellant was found fit to resume duties as per the medical certificates filed - sufficient cause for not filing the appeal in time has been shown by the appellant Order set aside

Summary

Issues:
Delay in filing appeal under Section 35(B) of the Central Excise Act.

Analysis:

The appellant in this case was aggrieved by an Order dated 4-6-2008, where the Customs, Excise & Service Tax Appellate Tribunal refused to condone the delay of 10 months in filing the appeal. The appellant contended that he was suffering from depression and was only found fit to resume duties in February, 2008. The Tribunal noted that the appeal was filed on 26-3-2008, and questioned why it was not filed immediately after the appellant was declared fit to resume duties. However, the High Court found that the appellant filed the appeal within one month of getting out of depression in February, 2008. The Court held that a sufficient cause for the delay was shown by the appellant, and accepted the explanation provided. Consequently, the impugned order was set aside, and the delay in filing the appeal was condoned. The Tribunal was directed to proceed with the disposal of the appeal in accordance with the law.

In conclusion, the High Court admitted the appeal based on the substantial question of law regarding the Tribunal's dismissal of the appeal due to a delay in filing. The Court found that the appellant had shown sufficient cause for the delay, considering the circumstances of the case, particularly the appellant's medical condition of depression. The Court's decision to set aside the impugned order and condone the delay highlights the importance of providing valid explanations for delays in legal proceedings, especially when medical conditions are involved. The judgment emphasizes the need for a fair and just approach in dealing with such situations, ensuring that parties are not unduly prejudiced due to circumstances beyond their control.