Application for appeal delay dismissed under Section 35B of Central Excise Act.

The Tribunal dismissed the application for condonation of delay in filing an appeal under Section 35B of the Central Excise Act, 1944. Despite the applicant's argument that the delay was due to the death of an employee handling Excise matters, the Tribunal found that the employee's passing occurred after the original limitation period had expired. Consequently, the Tribunal held that the applicant failed to demonstrate sufficient cause for the delay and dismissed the application, stay application, and appeal.

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Issues: Application for condonation of delay in filing appeal under Section 35B of the Central Excise Act, 1944.

Analysis:
1. The applicant filed an application for condonation of delay of one year and 26 days in filing the appeal. The reason cited was the death of the employee dealing with Excise matters, causing a delay in appointing a new employee and subsequently a consultant. The applicant received the adjudication order on 30.10.2009 and the concerned employee passed away on 12.2.2010.

2. The Revenue argued that the employee's death occurred after the expiry of the normal limitation period for filing the appeal. The Tribunal, considering Section 35B of the Central Excise Act, 1944, has the authority to condone delay on showing sufficient cause. Despite the applicant's argument about the employee's death causing the delay, it was noted that the employee passed away after the expiry of the original limitation period.

3. The Tribunal found that since the applicant received the adjudication order on 31.10.2009 and the employee passed away on 12.2.2010, the period for filing the appeal had already lapsed during the employee's tenure. Consequently, the Tribunal concluded that the applicant failed to demonstrate sufficient cause for the delay in filing the appeal within the limitation period. As a result, the application for condonation of delay was dismissed, along with the stay application and appeal.

4. In summary, the Tribunal emphasized that the applicant's failure to file the appeal within the prescribed period, despite the employee's demise, did not constitute sufficient cause to warrant the condonation of the delay. Therefore, the application, stay application, and appeal were all dismissed based on the lack of merit in the applicant's argument regarding the delay in filing the appeal.

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