TMI Blog1995 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... n had accepted the order-in-appeal on 2-2-1995 after which the same had been sent to Principal Collector s Unit, Bombay for secondary scrutiny on 3-2-1995. After the secondary scrutiny by the Principal Collector, Central Excise, Bombay, the file was despatched on 14-3-1995 and the same was received by the applicant, Collector on 23-3-1995 at 17.30 hrs. As per direction, the appeal has been filed on 27-3-1995, however, the Tribunal has received the appeal papers by Speed Post only [on] 29-3-1995. The Principal Collector has not filed any affidavit to explain the delay in giving the secondary opinion in the matter. There is no day to day explanation from the last day of filing of appeal till the date of filing the appeal. The question before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has held that there must be clear and cogent explanation for every day s delay so that the Tribunal may be convinced that the delay was not deliberate but due to reasons beyond the control. The Tribunal found the department s attitude to be leisurely and apparently casual manner in which the entire matter had been dealt with at the different levels of the department. There was no explanation as to why there was delay in calling the records initially and same the delay in filing the appeal was not condoned. (iv) State of Gujarat v. Sayed Mohd. Baqueir AIR 1981 SC 1921 The Hon ble Supreme Court did not condone the delay despite a plea of strong case on merits was made for condonation of delay for setting aside abatement. (v) I.O.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no reason given as to what steps he took to get expeditiously the opinion if necessary from the Asstt. Collector. As there was no time chart of events in explaining the delay, the appeal was dismissed. (ix) Collector of Customs, Bombay v. Parkar Corporation 1987 (29) E.L.T. 300. Delay due to inter-departmental correspondence or consultation or office procedure has been held to not constituting sufficient cause for condoning 16 days delay and appeal was dismissed. (x) Collector of Customs v. Kiran X-ray Screens Ltd. 1989 (44) E.L.T. 264. The cause shown was that the judgment was being studied by the department and on obtaining of report of the Deputy Chief Chemist, held not be sufficient cause for condoning the delay. (x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. bodies only and no duty is payable on fitment charges incurred for fitment of bodies on duty paid canvas hood jeeps. Thus, the ld. Collector (Appeals) allowed all the appeals of the assessee following the ratio of these citations. The Collector of Central Excise (Pune) after thorough examination of the Collector (Appeals ) order accepted the same on 2-2-1995 and he also sent a copy to Principal Collector on 3-2-1995. The Principal Collector has not chosen to express his opinion to file the appeal within the period of limitation for filing the appeal (i.e., before 14-3-1995) despite the Collector having informed him on 3-2-1995 of his intention not to prefer the appeal. If the Principal Collector chooses to give a different direction then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied by DR are clearly distinguishable as in both the cases, the Govt. and department respectively had shown sufficient cause for condoning the delay. In the case of Proctor Gamble, the delay was condoned as there were appeals on the same impugned order pending before the Tribunal and in such a circumstance, there were precedent of Hon ble Supreme Court and Tribunal available for condoning the delay. In this case, the Collector had rightly formed an opinion not to contest the Collector (Appeals) order. If the Principal Collector felt that there was a cause for contesting the impugned order, nothing prevented him from taking such an opinion within the available time, as the Collector had intimated him on 3-2-1995. The Principal Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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