2019 (6) TMI 64 - AT - Central Excise

Appeal dismissed due to delay, invoking res judicata principle. Timely appeals crucial.

M/s Durag India Instrumentation Pvt Ltd Versus Commissioner Of Central Tax, Bengaluru West

The Tribunal dismissed the appeal seeking condonation of a 3-year and 44-day delay in filing an appeal against an Order-in-Appeal confirming Excise Duty, ... Condonation of delay of 3 years and 44 days in filing the appeal - Section 35B(7) of Central Excise Act, 1944 - HELD THAT:- The applicant filed a Restoration of Appeal application on 03.01.2018 for Restoration of Appeal which was dismissed as withdrawn by him and Tribunal dismissed the said application vide M.O. No. 20444/2018 dated 20.03.2018. Thereafter, the applicant has filed the present appeal along with COD application seeking condonation of delay of 3 years and 44 days in filing the appeal. Instead of challenging the decision of this Tribunal dismissing his ROA application vide order dated 23.02.2018 appellant has filed the present appeal on the same grounds which were filed earlier with a prayer to condone the delay of 3 years and 44 days. The application seeking condonation of delay of 3 years and 44 days is dismissed - application for COD dismissed. Issues:Condonation of delay in filing the appeal under Section 35B(7) of Central Excise Act, 1944.Analysis:The applicant sought condonation of a 3-year and 44-day delay in filing an appeal against Order-in-Appeal No. 694/2014-CE dated 17.11.2014, confirming Excise Duty, interest, and penalty. The sequence of events leading to the delay included filing an initial appeal, subsequent re-quantification of CENVAT credit, withdrawal of appeal, Department's appeal against de novo adjudication, and dismissal of Restoration of Appeal application by the Tribunal. The applicant argued that the withdrawal was based on a belief that the matter was settled, citing relevant case laws supporting condonation. The AR contested the delay, citing the withdrawal of the original appeal, dismissal of the Restoration of Appeal application, and the principle of res judicata. After considering both parties' submissions, the Tribunal found that the appeal was withdrawn and dismissed previously, and filing a new appeal on the same grounds was barred by res judicata. The Tribunal concluded that the delay condonation application was not applicable, leading to the dismissal of the appeal.This judgment highlights the importance of timely appeals, the consequences of withdrawal and dismissal of appeals, and the application of legal principles like res judicata in maintaining the integrity of the legal process. The case laws cited by both parties underscored the significance of legal precedents in determining the outcome of condonation applications. The Tribunal's decision to dismiss the appeal based on the previous withdrawal and dismissal of the Restoration of Appeal application demonstrates the adherence to legal principles and procedural fairness in handling such cases.