Appellant's Delay Condonation Application Dismissed; Rs. 10 Lakhs Cost Imposed for Concealing Facts

The Tribunal dismissed the appellant's delay condonation application due to discrepancies in the filing date and the appellant's failure to explain the need for a fresh appeal against a previously dismissed appeal. The appellant's false undertaking and abuse of the legal process by concealing material facts led to the imposition of a cost of Rs. 10 Lakhs. The Tribunal considered the appellant's actions as a serious violation and ordered the cost to be deposited in the PM CARES Fund within six weeks, failing which recovery measures would be taken.

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Issues:
Delay Condonation Application; Filing of Fresh Appeal Against Previous Dismissed Appeal; False Undertaking; Abuse of Process; Imposition of Cost

Delay Condonation Application:
The appellant filed a delay condonation application stating that he received a certified copy of the order dated June 30, 2017, on February 21, 2019. The appellant requested the limitation period to be counted from February 21, 2019. However, the Tribunal found discrepancies as the appellant had earlier received the same order on July 08, 2017, as mentioned in a previous appeal. The appellant was directed to file an affidavit explaining the reason for filing a fresh appeal against the same order, but failed to do so. The delay condonation application was dismissed with costs of Rs. 10 Lakhs.

Filing of Fresh Appeal Against Previous Dismissed Appeal:
The appellant had previously filed an appeal, Excise Appeal no. 50087 of 2018, against the same impugned order, which was dismissed on January 11, 2018, due to non-payment of pre-deposit. Despite this, the appellant filed a fresh appeal against the same order without disclosing the earlier appeal's dismissal. The Tribunal considered this as an abuse of the process and imposed a cost of Rs. 10 Lakhs on the appellant.

False Undertaking:
The appellant gave a false undertaking stating that no appeal had been filed previously against the order dated June 30, 2017. However, records showed that the appellant had indeed filed an earlier appeal which was dismissed. This deliberate concealment of material facts and false statements before the Tribunal led to the dismissal of the delay condonation application and the appeal, along with the imposition of a heavy cost.

Abuse of Process:
The Tribunal viewed the appellant's actions as an abuse of the legal process, involving the concealment of material facts and deliberate false statements. The appellant's attempt to file a fresh appeal against an order previously dismissed without disclosing the dismissal, along with providing false information in the delay condonation application, was considered a serious violation. Consequently, a cost of Rs. 10 Lakhs was imposed on the appellant.

Imposition of Cost:
In light of the appellant's abuse of the legal process, the Tribunal imposed a cost of Rs. 10 Lakhs to be deposited within six weeks in the PM CARES Fund. Failure to deposit the cost would result in recovery similar to a penalty. The appeal was dismissed, and the matter was scheduled for a follow-up on whether the cost had been deposited.

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