2008 (9) TMI 392

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....iling this petition, the petitioner-company has challenged the order passed by appellate authority for Industrial and Financial Reconstruction dated 23-3-2007 passed in Appeal No. 52 of 2007, by which the appellate authority has condoned the delay of seven days in filing the appeal. 6. The respondent i.e. Commissioner of Central Excise and Customs, has filed the said appeal against the order of BIFR dated 5-12-2006 in Case No. 261/2001. Since there was a delay in filing the appeal, miscellaneous application No. 98 of 2007 was preferred by the respondent. The appellate authority had passed the following order in the said miscellaneous application. "Heard the ld. Counsel for the appellant. Issue Notice. Appellant to serve the parties and fi....

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.... may not interfere with the said order. However, Mr. Desai conceded that before condoning the delay, all the concerned parties are required to be given an opportunity of being heard. 9. We have gone through the orders in question. We have also gone through the averments made in the petition. It is no doubt true that as observed by the appellate authority that if the appeal is filed within 60 days, the appeal can be entertained by condoning the delay, as the appellate authority has the power to condone the delay up to a particular period. However, in our view, even in such circumstances, the concerned party against whom the order is to be passed is required to be heard and the contention of such party is also required to be taken into consi....