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2013 (10) TMI 268 - AT - Central Excise


Issues:
1. Condonation of delay in filing appeal before the first appellate authority.

Analysis:
The appeal was filed against the Order-in-Appeal (OIA) No.SRP/04/DMN/2013-14, which was rejected by the first appellate authority as time-barred due to a delay of 24 days. The appellant argued that they had a strong case on merit and requested the delay to be condoned. The Revenue contended that the delay was rightly not condoned by the Commissioner (Appeals) as specific reasons for non-condonation were provided in the OIA. The first appellate authority found that the appellant failed to provide sufficient evidence regarding the employee responsible for the delay and did not make a serious attempt to explain the delay with proper evidence.

The first appellate authority referred to various case laws emphasizing the need for a reasonable explanation before condoning a delay in filing an appeal. The judgment of CESTAT Delhi in a similar case highlighted the importance of disclosing justifiable reasons for delay and the insufficiency of reasons like the sickness of a General Manager as a ground for condonation. It was noted that a person seeking condonation of delay must provide full justification with documentary evidence. In this case, it was observed that the appellant had a casual approach in seeking condonation without providing justifiable reasons and documentary evidence.

Based on the above analysis, it was concluded that the Commissioner (Appeals) rightly rejected the appeal as time-barred by not condoning the delay in filing the appeal. The stay application and the appeal were consequently dismissed. The judgment underscores the importance of providing a valid and substantiated explanation supported by documentary evidence when seeking condonation of delay in filing appeals before appellate authorities.

 

 

 

 

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