1985 (11) TMI 124 - AT - Central Excise

Appeal Dismissed: Condonation Application Rejected for Time-Barred Appeal

COLLECTOR OF CENTRAL EXCISE, CALCUTTA-1 Versus BLACK DIAMOND BEVERAGE LTD., CALCUTTA

COLLECTOR OF CENTRAL EXCISE, CALCUTTA-1 Versus BLACK DIAMOND BEVERAGE LTD., CALCUTTA - Z 1986 (23) E.L.T. 177 (Tribunal) Issues: Application for condonation of delay in filing appeal beyond the limitation period.The judgment dealt with an appeal filed beyond the period of limitation, where the appellant Collector had also submitted an application for condonation of delay. The appeal and the condonation application were received in the Registry on a specific date. The Tribunal decided to dispose of the condonation application before the appeal. The application cited reasons for delay, mentioning that the order appealed against was received late due to internal delays in obtaining the order. The Tribunal noted contradictions in the application's explanation for the delay, especially regarding the examination of legal points in the order-in-appeal.The application further stated that the Collector had to request a copy of the order-in-appeal from the Collector (Appeals) office, which took several months to obtain. The Tribunal questioned why such delays occurred between two offices within the same Board and why obtaining the order was so challenging. The respondent's counsel opposed the application, arguing it was vague, frivolous, and lacked substance. The counsel emphasized that the appeal was significantly time-barred and referenced previous Tribunal and Supreme Court judgments related to condonation of delay to support the opposition.During the hearing, the appellant's representative had no substantial grounds to present, requesting more time to provide additional material or file a new application. The Tribunal acknowledged the significant delay in filing the appeal and the lack of compelling reasons detailed in the condonation application. Despite the appellant's request for more time to amend the application, the Tribunal declined, emphasizing the need to present all relevant material at the time of filing.After careful consideration, the Tribunal rejected the condonation application, finding no sufficient grounds for condonation of delay. Consequently, the appeal itself was dismissed as time-barred. The decision was made based on the lack of substantial reasons provided in the application and the significant delay in filing the appeal.