Condonation of delay linked to pre-deposit compliance allows appeal to proceed on merits after statutory deposit is made.

The court addressed delay in filing an appeal in the context of the later-introduced pre-deposit requirement under section 35F of the Central Excise Act. It accepted that the original demand order predated the provision's commencement and, in the interests of justice, condoned the delay only on condition that the required pre-deposit be made within two weeks. On compliance, the appellate authority was directed to hear the appeal on merits. The operative effect was conditional relief: the appeal could proceed, but only after satisfaction of the statutory deposit requirement.

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Issues: Whether the delay in filing the appeal should be condoned, and whether the appeal should be taken up on merits subject to compliance with the pre-deposit requirement.

Analysis: The original demand order was of 22 March 2011, while the statutory pre-deposit provision under section 35F of the Central Excise Act came into force only on 6 August 2014. In that circumstance, the Court found it appropriate, for the ends of justice, to allow condonation of delay, but only on condition that the amount required under section 35F be deposited within two weeks. The Court further directed that on such deposit the appellate authority should hear the appeal on merits.

Conclusion: The delay was condoned subject to pre-deposit, and the matter was sent for adjudication on merits upon compliance.

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