2005 (5) TMI 88 - HC - Central Excise

Summary

Issues:
Delay in filing an appeal under Section 35H of the Central Excise Act, 1944.

Analysis:
The judgment pertains to an application under Section 5 of the Limitation Act for condonation of delay in filing an appeal under Section 35H of the Central Excise Act, 1944. The Appellant was aggrieved by an order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) and claimed to have received the order on a specific date. The limitation period for filing the appeal was six months from the date of the order. However, the appeal was signed by the Commissioner of Central Excise after a delay of over four years and filed in the Court's Registry much later. The Appellant attributed the delay to frequent officer transfers and communication gaps between counsel and department, mentioning a lack of understanding of legal review processes as a cause.

The Court expressed dissatisfaction with the Appellant's explanation for the delay, considering it inadequate. Despite requesting the production of original files, the relevant file pertaining to the appeal was not presented. The Court noted that the impugned order was brief and followed a previous Tribunal decision, questioning why it took the Appellant four years to decide to file an appeal. The Court criticized the Appellant for treating the matter cavalierly, indicating a lack of serious concern in addressing the issues raised in the order.

Ultimately, the Court found no justifiable reason to condone the significant delay in filing the appeal and dismissed the application. The Appellant was directed to pay costs to the Delhi Legal Services Authority, emphasizing the seriousness of adhering to legal timelines and procedures in such matters.