2009 (1) TMI 231 - AT - Central Excise

Appeal Dismissed for Delay, Casual Attitude Shown by Appellant

The Appellate Tribunal CESTAT, AHMEDABAD, dismissed the appeal due to a 290-day delay in filing. The Tribunal held that the appellant's failure to file ... Delay in filing of an appeal – delay of 290 days – appellant submitted that the appeal could not be filed in time as the requisite relied upon documents were not provided to them. – the submitted the communications made with the department for supply of such documents - in the absence of documents, the delay in filing the appeal occurred – Held that - We really do not understand, as to how the absence of invoices in question would act as an obstacle to file appeal before the Tribunal. Even if, the said documents were not supplied to the appellant, appellant was at liberty to take the said plea of non-supplied documents as one of their grounds in their appeal before the Tribunal – The delay of around 6 months can not be condoned on the above grounds. – Appeal dismissed. The Appellate Tribunal CESTAT, AHMEDABAD, presided over by Ms. Archana Wadhwa and Shri B.S.V. Murthy, heard an appeal concerning a 290-day delay in filing. The appellant argued that the delay was due to a lack of necessary documents, despite communications with the department requesting them. The respondent countered, stating that the appellant could have proceeded with the appeal without the documents, as they had done in previous stages of appeal. The Tribunal agreed with the respondent, noting that the absence of documents should not have hindered the appellant from filing the appeal. The Tribunal rejected the appeal and a related stay petition, citing a lapse on the part of the appellant and their casual attitude. The delay was not condoned, and the appeal was dismissed. The decision was dictated and pronounced in court.