High Court allows appeal, condones delay challenging recovery under Central Excise Act. Orders set aside, costs imposed.

The High Court allowed the appeal, condoning the delay of 76 days in filing the appeal challenging the recovery of duty under the Central Excise Act. The orders of the Customs, Excise, and Service Tax Appellate Tribunal and the Commissioner of Central Excise & Customs were set aside. The appellant was directed to deposit Rs. 2000 as costs within three weeks. The appeal was restored for a decision on merits by the Tribunal, which would also determine the appropriate orders regarding the costs deposited. Ultimately, the appellant obtained relief in challenging the duty recovery.

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Issues:
Delay in filing appeal challenging recovery of duty under Central Excise Act.

Analysis:
The appellant challenged an order passed by the Customs, Excise, and Service Tax Appellate Tribunal, which declined to condone the delay of 76 days in filing the appeal against the demand of recovery of duty under the Central Excise Act. The appellant's advocate argued that the delay was due to the employee deputed to file the appeal being unable to do so within the prescribed period because of his ill mother. On the other hand, the respondent's advocate contended that the delay should not be condoned as the appellant failed to provide documentary evidence supporting the reasons for the delay. The High Court observed that while the grounds for delay were mentioned, no evidence was produced before the Tribunal to substantiate them. Despite this, considering the delay of 76 days, the Court decided to allow the appeal in the interest of justice, with the imposition of reasonable costs.

The High Court, after hearing both parties, concluded that the delay of 76 days in filing the appeal should be condoned. The orders of the Customs, Excise, and Service Tax Appellate Tribunal and the Commissioner of Central Excise & Customs were quashed and set aside. The appellant was directed to deposit Rs. 2000 as costs before the Tribunal within three weeks. The appeal was restored to its original file for a decision on merits by the Tribunal, which would also determine the appropriate orders regarding the costs deposited by the appellant. Ultimately, the High Court allowed the appeal, thereby providing relief to the appellant in the matter of challenging the recovery of duty under the Central Excise Act.

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