Application for appeal dismissed due to delay in filing and lack of updated address notification. The Tribunal dismissed the application for condonation of a two-year delay in filing an appeal, as the appellants failed to inform the Commissioner ...
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Application for appeal dismissed due to delay in filing and lack of updated address notification.
The Tribunal dismissed the application for condonation of a two-year delay in filing an appeal, as the appellants failed to inform the Commissioner (Appeals) about their change of address, despite the impugned order being dispatched to their registered office. The Tribunal found the reasons provided by the appellants insufficient to justify the delay, resulting in the dismissal of the appeal.
Issues: Application for condonation of delay of two years in filing an appeal.
Analysis: The appellants filed an application seeking condonation of a two-year delay in filing an appeal after the Commissioner (Appeals) had dismissed their initial appeal on 14-9-2001. The appellants contended that they did not receive the impugned order as it was addressed to their old head office, which had been relocated. It was only in May 2003, during a review of pending disputes with the Central Excise Authorities, that they became aware of the order. Upon writing to the Commissioner (Appeals), they finally received a copy of the impugned order, leading to the filing of the present appeal on 9-10-2003. On the other hand, the Revenue argued that the order had been dispatched to the appellants' registered office via registered post on 1-1-2001, and the appellants had not informed the Commissioner (Appeals) about their change of address.
The Tribunal, after hearing both sides, acknowledged that the impugned order had indeed been dispatched to the appellants via registered post on 1-1-2001, a fact not disputed by the appellants. The appellants' argument that the change in their registered office resulted in non-receipt of the order was accepted, but it was noted that they had failed to inform the Commissioner (Appeals) about the change of address. Consequently, the Tribunal held that the grounds put forth by the appellants for condoning the delay were not sufficient to justify the failure to file the appeal within the prescribed limitation period. Therefore, the application for condonation of delay was dismissed, leading to the dismissal of the appeal as well.
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