2014 (4) TMI 6 - AT - Central Excise

Appeal Dismissed Due to Delay in Filing - Importance of Procedural Timelines

The appeal was dismissed due to a delay of 845 days in filing, as the applicant failed to provide a reasonable cause for the delay within the statutory ... Condonation of delay - Delay in receiving order - Held that:- there is delay of 845 days in filing of appeal. The reason explained by the applicant is that the applicant received the notice for hearing in respect of the appeal filed by Revenue and subsequently, the applicant filed this appeal. I find that notice of hearing in the appeal filed by Revenue is dated 24.5.2010 and as per provision of Section 35B (4) of the Central Excise Act, 1944, the assessee can file cross-objection within 45 days from the date of receipt of notice of hearing. In the present case as the notice of hearing in the appeal filed by Revenue was received in the month of April 2010 and the present appeal was filed on 31.7.20102 hence there is delay of more than 2 years. Even in the present case, the appeal be treated as cross-objection in the appeal filed by Revenue. There is delay of more than 2 years. In these circumstances, I find that as per provision of Section 35B(4) the Tribunal has power to condone the delay in filing of appeal or any cross-objection in case reasonable cause is explained for not filing appeal/cross-objection within period of limitation. In the present case, the appellant has failed to explain the reasonable cause in filing of appeal or cross-objection within the period of limitation - Condonation denied. Issues:Delay of 845 days in filing appeal; Contention of applicant to treat appeal as cross-objection; Lack of reasonable cause for delay explained by applicant.Analysis:The applicant filed an application for condonation of delay of 845 days in filing the appeal, arguing that the impugned order was received, and duty with interest was paid before receiving notice of hearing for the appeal filed by Revenue. The applicant claimed entitlement to file cross-objection within 45 days from receiving the notice. Revenue, however, contended that the notice of appeal filed by them was issued on 27.4.2010, and the applicant received it along with the memorandum of appeal. Despite receiving the notice in April 2010, the applicant filed the appeal on 31.7.2012, failing to provide a reasonable cause for the delay within the limitation period.The judge noted a delay of 845 days in filing the appeal, mentioning that the applicant received the notice for the appeal filed by Revenue on 24.5.2010. According to Section 35B(4) of the Central Excise Act, 1944, an assessee can file a cross-objection within 45 days from the date of receiving the notice of hearing. As the notice was received in April 2010, and the appeal was filed on 31.7.2012, a delay of more than 2 years was evident. The judge highlighted that the Tribunal has the power to condone the delay if a reasonable cause is explained for not filing within the limitation period. In this case, the applicant failed to provide a reasonable cause for the delay, leading to the dismissal of the application for condonation of delay and subsequently the dismissal of the appeal.In conclusion, the judgment emphasized the importance of adhering to the statutory timelines for filing appeals and cross-objections. The failure of the applicant to provide a valid reason for the substantial delay in filing the appeal resulted in the dismissal of the application and the appeal itself. The judgment underscored the significance of complying with procedural requirements in legal matters to ensure timely and effective resolution of disputes.