Condonation of Delay: unexplained excessive delay refused ordinarily but appeal admitted on compliance with a specified deposit condition.

The note addresses condonation of delay in filing an appeal and finds the appellant had constructive knowledge of the adjudicating order from correspondence and dispatch records, while medical records did not prove incapacity. In view of an unexplained delay of about 1,400 days and absence of statutory proof of delivery, ordinary condonation is refused. However, in the interest of justice the appeal may be admitted subject to compliance with a monetary deposit into the Prime Minister's National Relief Fund within a stipulated period, failing which the file will be closed.

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Issues: Whether the delay in filing the appeal against the impugned order dated 27.02.2021 is liable to be condoned.

Analysis: The Tribunal examined the correspondence and the dispatch record produced by the adjudicating authority, including the dispatch register entry with postal barcode and various communications between the department, banks and the applicant showing recovery steps taken and acknowledgements by the applicant. The Tribunal found that the applicant became aware of the adjudged demand and engaged with the department and banks as early as October 2023; medical certificates produced pre-dated the impugned order and did not establish hospitalization preventing filing of appeal. Although statutory proof of delivery under Section 37C of the Central Excise Act, 1944 (as applied to service tax matters) was not placed on record, the sequence of events indicated the applicant had constructive knowledge of the order well before filing. Considering the inordinate delay of almost 1,400 days and unsatisfactory explanation, the Tribunal concluded that ordinary condonation was not justified but, in view of overall circumstances and ends of justice, a monetary deposit into PMNRF was an appropriate condition to permit the appeal to proceed to admission.

Conclusion: The delay in filing the appeal is not satisfactorily explained and is excessive; condonation is refused in the ordinary course but the appeal may be allowed to proceed on compliance with the Tribunal's direction to deposit a cost of Rs.1,00,000 into the Prime Minister's National Relief Fund within six weeks, failing which the file will be closed.

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