2013 (2) TMI 593 - AT - Central Excise

Dismissal of Appeal Due to Lack of Evidence on Employee Negligence

The Tribunal dismissed the application to condone a 100-day delay in filing an appeal, caused by an employee's negligence. The appellant failed to provide ... Condonation of delay - Negligence of employee caused the delay - thereafter employee resign - Held that:- Negligence of employee cannot be considered as sufficient cause for not filing the appeal within the normal period. In favour of revenue Issues: Delay in filing appeal due to negligence of employeeAnalysis:The appellant filed an application for condoning a delay of 100 days in filing the appeal against an impugned order. The delay was attributed to the negligence of their Accounts Executive, who failed to inform the higher authority about the receipt of the impugned order before resigning from the job. The appellant argued that the delay should be condoned due to the employee's negligence.The Revenue opposed the application, highlighting the significant delay in filing the appeal and the lack of evidence regarding any action taken against the negligent employee. The Tribunal observed that negligence of an employee cannot be considered a sufficient cause for not filing an appeal within the normal period of limitation. The appellant's failure to provide evidence of disciplinary action against the Accounts Executive further weakened their case.Ultimately, the Tribunal dismissed the application, stating that negligence of an employee does not constitute sufficient cause for condoning the delay in filing an appeal. Consequently, the stay petition and the appeal were also dismissed. The decision was based on the principle that negligence of an employee does not meet the standard of sufficient cause required for condonation of delay in filing an appeal.