Tribunal allows appeal despite 765-day delay due to incomplete address

The Appellate Tribunal CESTAT NEW DELHI condoned a 765-day delay in filing an appeal due to the appellant's lack of awareness of the impugned order, which had incomplete address details causing uncertainty in its delivery. Despite the Revenue's delayed approach for recovery, the appellant had already deposited a significant amount towards confirmed duty, demonstrating compliance. The Tribunal granted the appeal, allowing for further resolution through a scheduled stay petition disposal.

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Issues: Delay in filing the appeal, Actual service of the impugned order, Completeness of address on the order, Condonation of delay

In this case, the main issue before the Appellate Tribunal CESTAT NEW DELHI was the delay of 765 days in filing the appeal. The appellant claimed they were unaware of the impugned order passed on 16.6.09 until they received a letter from their jurisdictional Range office in 2011. The appellant requested a certified copy of the order to file an appeal, but due to incomplete address details on the dispatched order, doubts arose regarding its actual receipt by the appellant. The Revenue reported that the order was sent via registered/speed post in 2009, but the appellant argued that the incomplete address raised uncertainty about the delivery. Additionally, it was noted that the Revenue only approached the appellant for recovery in 2011, despite the order being passed in 2009. The appellant had already deposited Rs. 12 lakhs towards the confirmed duty, indicating their willingness to comply. Considering these factors, the Tribunal decided to condone the delay and allowed the application. A stay petition was scheduled for disposal on a later date, providing further opportunity for resolution.

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