Condonation of delay rejected where mistaken choice of revision remedy and organisational inefficiency did not justify late filing.

A delay of about 31 days in filing an appeal was not condoned because the explanation of bona fide mistake in choosing revision as the remedy was rejected. The order under challenge clearly referred to Sections 35E and 35EE of the Central Excise Act, 1944, showing the limited circumstances in which a revision to the Government of India could lie. Since the revision was filed after due examination of the appellate order, the claimed mistaken belief was not accepted, and organisational inefficiency was held not to be a valid ground for condonation. The application was therefore dismissed.

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Issues: Whether the delay of about 31 days in filing the appeal should be condoned.

Analysis: The delay was sought to be justified on the basis that a revision application was filed under the mistaken belief that it was the proper remedy. The preamble to the appeal order referred to both Section 35E and Section 35EE of the Central Excise Act, 1944 and clearly indicated the limited circumstances in which a revision would lie before the Government of India. In view of this, and the further fact that the revision was filed after due examination of the appellate order, the claimed bona fide belief was not accepted. Organisational inefficiency was held not to constitute a ground for condonation.

Conclusion: The delay was not condoned and the application was dismissed.

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