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<h1>Tribunal's Discretion in Delayed Appeals Filing; Board's Delay Explained</h1> The Tribunal had the discretionary power to condone the delay in filing Appeals against Orders-in-Appeal. The delay was attributed to the Central Board of ... Appeal to Appellate Tribunal - Limitation Issues:1. Delay in filing Appeals without application for condonation of delay.2. Cause of delay in filing Appeals.3. Power of the Tribunal to condone delay in filing Appeals.4. Requirement for a formal affidavit from the Central Board of Excise and Customs.Analysis:1. The judgment deals with the issue of the delay in filing appeals without any application for condonation of delay. The Appeals in question were filed after significant delays of 492 days and 176 days respectively. Initially, these Appeals were filed without any request for condonation of delay, but later, the Department submitted two Miscellaneous Applications for Condonation of Delay.2. The cause of delay in filing the Appeals was primarily attributed to the Central Board of Excise and Customs. The delay was a result of the Board not setting up a Committee in time to review the Orders of the lower Appellate Authority and authorize the filing of appeals. The Board constituted the Committee only after the expiry of the time limit for filing the Appeals, which is ninety days under the statute. This delay was crucial in understanding the circumstances leading to the late filing of the Appeals.3. The Tribunal has the discretionary power to condone the delay in filing Appeals against Orders-in-Appeal. However, for the Tribunal to exercise this power, it must be satisfied with the cause of the delay. In this case, since the delay in constituting the Committee was solely due to the actions of the Board, the Tribunal directed the Central Board of Excise and Customs to file a formal affidavit explaining the reasons for the delay. This step was essential for the Tribunal to consider condoning the delay in filing the Appeals.4. As a result of the above analysis, the Tribunal directed the Authorized Representative to send a copy of the Order to the Secretary of the Central Board of Excise and Customs, in addition to the usual recipients. This action was taken to ensure that the Board was made aware of the Tribunal's decision and the requirement for a formal affidavit to explain the delay in constituting the Committee. The judgment highlighted the importance of following due process and providing justifications for delays in legal proceedings.
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