1991 (6) TMI 164 - AT - Central Excise

Tribunal allows rectification of mistake but dismisses appeal as time-barred due to delay

The Tribunal accepted the Collector's application for restoration of appeal as rectification of mistake, recalling the earlier order and allowing ... Rectification of mistake Issues:1. Application for restoration of appeal as rectification of mistake.2. Condonation of delay in filing appeal under Central Excises & Salt Act, 1944.Analysis:1. The appeal arose from an order dated 25-2-1991 by the Tribunal, where the Collector's application for condonation of delay was not linked to the main file due to inadvertence. The Collector later sought restoration of the appeal, treated as rectification of mistake, which was accepted by the Tribunal with no objection from the respondent's advocate. The Tribunal recalled the earlier order and allowed the rectification based on Section 35C of the Act.2. The appeal filing deadline was missed by 41 days, with the Collector attributing the delay to ascertaining the legal position. The respondent argued negligence and cited precedents on explaining delays post-limitation. The Tribunal noted the delay reason as inter-departmental communication, citing Supreme Court rulings that such delays do not warrant condonation. Referring to the Act's provisions, the Tribunal rejected the condonation request and dismissed the appeal as time-barred, declining to assess its merits.This detailed analysis covers the issues raised in the legal judgment, outlining the Tribunal's considerations and decisions regarding the application for restoration of appeal and the condonation of delay in filing the appeal under the Central Excises & Salt Act, 1944.