1997 (11) TMI 346 - AT - Central Excise

Summary

Issues: Delay in filing the appeal.

Analysis:
The judgment deals with an application seeking the Tribunal to excuse a delay of 38 days in filing an appeal. The impugned order was passed on 25-2-1997, and the appeal was filed on 9-7-1997, missing the deadline of 1-6-1997. The delay was attributed to the absence of the two Managing Directors who needed to jointly decide on filing the appeal. The Applicant argued that the delay was not deliberate and cited the guidelines from a Supreme Court case emphasizing substantial justice over technical considerations. The Department argued that the Managing Directors were together for most days between March and June and could have decided in time to avoid the delay.

The Tribunal considered the submissions and relevant facts of the case. Referring to a previous judgment, the Tribunal noted that the Appellant was not required to explain events within 90 days of the impugned order but only the delay thereafter. It was acknowledged that the Managing Directors were frequently away, making it challenging to convene and decide promptly on filing the appeal. The Tribunal recognized the complexities of running a business where legal matters might be deprioritized compared to operational concerns. Ultimately, the Tribunal found sufficient cause for the delay and excused it in the interest of justice, condoning the delay in filing the appeal.