Tribunal grants appeal for delay, stays recovery proceedings, directs deposit, and waives disputed amount. The Tribunal allowed the appeal for condonation of delay, noting the party's efforts to obtain a legible order copy and the Department's unexplained delay ...
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Tribunal grants appeal for delay, stays recovery proceedings, directs deposit, and waives disputed amount.
The Tribunal allowed the appeal for condonation of delay, noting the party's efforts to obtain a legible order copy and the Department's unexplained delay in providing it. The stay application for waiver of pre-deposit of duty and stay of recovery proceedings was partially granted, with the party directed to deposit Rs. 7 lakhs before a specified date. Upon compliance, the balance disputed amount was waived, and recovery proceedings were stayed pending the appeal, with further orders scheduled for a specific date.
Issues: 1. Condonation of delay in filing the appeal due to late receipt of the order copy. 2. Stay application for waiver of pre-deposit of duty and stay of recovery proceedings.
Condonation of Delay Issue: The appeal was presented before the Tribunal after a significant delay from the date of the impugned order. The appellant argued that the delay was due to the torn and illegible copy of the order, which was received late. The Departmental Representative contested this, stating that the order copy was legible and pasted at the company's head office, not the residence of the concerned party. The Department delayed providing a legible copy despite the appellant's requests. The Tribunal noted the diligent efforts of the party in seeking a legible copy and the unexplained delay by the Department. Concluding that there was sufficient cause shown by the party to condone the delay, the Tribunal allowed the application for condonation.
Stay Application Issue: The stay application sought the waiver of pre-deposit of duty and stay of recovery proceedings. The appellant argued for a strong prima facie case supported by a Board Circular. However, the Departmental Representative contested this, stating the need for further examination. The Tribunal found the issue required detailed examination concerning the Board Circular and relevant Case Law during the regular hearing. Not convinced of a strong prima facie case, the Tribunal directed the party to deposit a sum of Rs. 7 lakhs before a specified date. Upon compliance, the balance disputed amount was dispensed with, and recovery proceedings were stayed pending the appeal. The matter was scheduled for further orders on a specific date.
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