1996 (9) TMI 384 - AT - Central Excise

Tribunal grants appeal extension due to compassionate grounds, remands case for reconsideration

The Tribunal set aside the Collector (Appeals)'s order denying the appellant's application for condonation of delay in filing the appeal due to the ... Appeal - Delay in filing - Condonation of Issues:Appeal against order of Collector (Appeals) for condonation of delay in filing appeal due to serious illness of appellant's wife.Detailed Analysis:The appeal was filed against the order of Collector (Appeals) with an application for condonation of delay of 79 days due to the serious illness of the appellant's wife. The delay was attributed to the wife's illness, which required treatment by a Psychiatrist, causing the appellant to be unable to attend to his normal activities properly. The Collector (Appeals) rejected the application for condonation of delay, leading to the dismissal of the appeal against the Assistant Collector's order and the consequential demand order passed by the Superintendent based on the Assistant Collector's order.The appellant submitted a certificate issued by Dr. Ravi Abhyankar, dated 12-8-1996, stating that the wife was under treatment during 1985-86-87 for 'Anorexia Nervosa' and emphasizing the necessity of the husband's presence during the treatment. The appellant's wife ultimately passed away on 11-9-1987, as evidenced by the 'Death Certificate' issued by the Municipal Corporation of Greater Bombay. Additionally, the appellant presented photographs to demonstrate the severity of the wife's condition and hospitalization.In response, the Departmental Representative opposed the appellant's prayer for condonation of delay, arguing that the wife's death occurred after the appeal was filed, and the certificate provided by Dr. Ravi Abhyankar lacked sufficient details to prove that the appellant was unable to conduct his normal business activities and file the appeal.Upon considering the submissions, the Tribunal noted the certificate provided by the Psychiatrist and found no reason to doubt its authenticity. The Tribunal emphasized the need to consider humanitarian aspects and not approach the matter in a mechanical manner. Consequently, the Tribunal set aside the Collector (Appeals)'s order, remanding the case to the Assistant Collector for fresh consideration in accordance with the law. The Assistant Collector was directed to provide the appellant with an opportunity to be heard before passing any appropriate orders in the matter.