1993 (5) TMI 94 - AT - Central Excise

Tribunal grants stay on duty pre-deposit, condones appeal delay citing unique circumstances.

The Tribunal allowed the Miscellaneous Application for additional evidence and granted absolute stay on pre-deposit of duty during appeal, citing a ... Appeal - Condonation of delay of 29 days Issues:1. Permission for production of additional evidence.2. Stay of pre-deposit of duty during the pendency of appeal.3. Condonation of delay in filing the appeal.Detailed Analysis:1. The Miscellaneous Application sought permission for the production of two documents as additional evidence, a medical certificate, and an affidavit. The application was allowed as the learned SDR had no objection, and the documents were taken on record.2. The Stay Petition requested the pre-deposit of duty demanded to be stayed during the appeal's pendency. The appeal was dismissed by the Collector of Customs (Appeals) due to a 27-day delay in filing. The issue was whether the delay was properly explained, leading to a grant of absolute stay for further deliberation.3. The main issue was the condonation of the 27-day delay in filing the appeal. The appellants claimed that the delay was due to the misplacement of the Order-in-Original and the subsequent tracing of the file after an office shift. They also cited medical reasons for the delay. The appellants' representative approached the Collector within eight days of the deadline to explain the situation. The learned SDR argued that misplacement of papers was insufficient cause for condonation and questioned the authenticity of the medical certificate and affidavit.4. The Tribunal considered both parties' submissions and observed that the appellants promptly informed the Collector about the misplaced files and filed the appeal once the records were located. The Tribunal distinguished previous cases cited by the SDR, emphasizing the unique circumstances of the current case. Relying on legal precedents, including the decision in Mst. Katiji, the Tribunal adopted a justice-oriented approach and decided to condone the delay based on the principles laid down by the Supreme Court.5. Consequently, the Tribunal set aside the previous order, finding sufficient grounds to explain the delay. The matter was remanded to the Collector of Customs (Appeals) for a fresh hearing on the merits, with a directive to issue a personal hearing notice to the appellants and ensure compliance with natural justice principles. The decision highlighted the importance of a liberal approach in condoning delays and emphasized the need to consider the specific circumstances of each case.