Delay condonation in excise appeals requires consideration of medical evidence before rejecting the matter on limitation grounds.

An appeal under the Central Excise Act should not be rejected solely as time-barred where a medical certificate indicates that the consultant was under treatment during the limitation period. The delay application and supporting material must be considered, and the appeal should then be examined on merits after a proper opportunity of hearing. The limitation-based dismissal was set aside and the matter was remanded for fresh decision on merits.

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Issues: Whether the first appellate authority was justified in dismissing the appeal as time-barred under Section 35 of the Central Excise Act, 1944 instead of considering the request for condonation of delay and deciding the appeal on merits.

Analysis: The appeal before the first appellate authority was accompanied by a medical certificate showing that the consultant was under treatment during a period falling within the statutory limitation period. In these circumstances, the certificate ought to have been taken into account while considering delay. The matter should not have been rejected only on limitation, and the appeal ought to have been examined on merits after granting a proper opportunity of hearing.

Conclusion: The dismissal for limitation was set aside and the matter was remanded to the Commissioner (Appeals) for fresh decision on merits after giving the appellants a reasonable opportunity of being heard.

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