Condonation of delay requires a formal, reasoned application; an oral request is insufficient for appellate scrutiny.

Condonation of delay in filing an appeal before the Commissioner (Appeals) requires a formal application supported by reasons showing sufficient cause, so the appellate authority can record satisfaction on the request. An oral plea made during hearing is not enough to meet the statutory requirement. Under the Central Excise Act framework, the appeal period is 60 days with a further condonable period of 30 days, and the delay must be properly explained within that structure. Where the assessee is given an opportunity to file the necessary application and the delay is short, the matter may be restored for fresh consideration by the first appellate authority.

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Issues: Whether the appeal filed before the Commissioner (Appeals) could be treated as barred by limitation in the absence of a formal application for condonation of delay, and whether an oral plea for condonation was sufficient.

Analysis: The prescribed period for filing an appeal before the Commissioner (Appeals) was 60 days, with a further condonable period of 30 days under the proviso to Section 35 of the Central Excise Act, 1944. The Tribunal held that condonation of delay required a proper application supported by reasons showing sufficient cause, so that the appellate authority could record satisfaction on the request. An oral request made during hearing was not enough to satisfy the statutory requirement. Since the delay was only 12 days and the assessee was given an opportunity to comply by filing a condonation application, the matter was considered fit for restoration to the first appellate authority.

Conclusion: The order dismissing the appeal as time-barred was set aside and the matter was remanded to the Commissioner (Appeals) for decision on a properly filed condonation application and the appeal thereafter.

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