Dismissal of appeal upheld due to delay in filing; partner's illness not sufficient justification The Court upheld the decision to dismiss the appeal under Section 35G of the Central Excise Act due to delay in filing. The appellant's argument for ...
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Dismissal of appeal upheld due to delay in filing; partner's illness not sufficient justification
The Court upheld the decision to dismiss the appeal under Section 35G of the Central Excise Act due to delay in filing. The appellant's argument for condonation of delay based on a partner's illness was rejected as insufficient justification. The Court emphasized that statutory limitations override provisions of the Limitation Act, and no valid reason was provided for the delay in filing the appeal. Citing relevant legal principles and precedents, the Court concluded that the delay could not be condoned, resulting in the dismissal of the appeal for lacking merit.
Issues Involved: The appeal under Section 35G of the Central Excise Act against the final order dismissing the appeal due to delay and affirming the demand raised for financial years 2013-14 to 2016-17.
Delay in Filing Appeal: The appellant argued for condonation of delay citing illness of the partner. However, the Court found the plea untenable as the medical condition did not prevent timely filing of the appeal within the statutory limitation period. The law overrides provisions of the Limitation Act, and the delay cannot be condoned beyond the statutory appeal period. The appeal to the Commissioner (Appeals) was filed well beyond the prescribed period, and no valid reason was provided for the delay. The appellant's medical condition did not justify the delay, as evidenced by hospital records. The Court emphasized that the statutory bar under the Central Excise Act and Supreme Court precedents do not allow for condonation of such delays. The judgments cited by the appellant were deemed inapplicable to the current case, as they did not pertain to the mandatory provisions of the Central Excise Act.
Conclusion: The Court held that the CESTAT was justified in refusing to entertain the appeal and direct condonation of delay by the Commissioner (Appeals). Consequently, the appeal was dismissed for lacking merit based on the established legal principles and precedents.
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