2001 (1) TMI 381 - AT - Central Excise

Appeal Dismissed Due to Delay by Appellate Tribunal

The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai due to a delay of seven weeks in filing the appeal, attributed to the illness of the ... Condonation of delay - limitation bar - sickness as cause for delay - explanation for delay by a corporate appellantCondonation of delay - sickness as cause for delay - explanation for delay by a corporate appellant - limitation bar - Whether the seven week delay in filing the appeal should be condoned and the appeal admitted despite being time barred. - HELD THAT: - The medical certificate produced by the appellant did not substantiate the specific illness (typhoid) relied upon to justify the delay; it recorded a different diagnosis. The appellant, who is the managing director, stated that three other senior personnel (a supervisor, an accountant and a director) managed day to day affairs during his absence and the company continued to meet its obligations such as payment of bills. No satisfactory explanation was offered as to why none of these persons could have taken steps to file the appeal during the seven week period. On this material the Tribunal found insufficient cause to exercise discretion to condone the delay. Accordingly the appeal could not be admitted in view of the limitation bar.Delay not condoned; appeal dismissed as barred by limitation.Final Conclusion: The application for condonation of seven weeks' delay was refused for lack of satisfactory explanation, and the appeal was dismissed as time barred. The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai due to a delay of seven weeks in filing the appeal. The delay was attributed to the illness of the appellant's managing director, but the tribunal found insufficient reason to condone the delay. The appeal was dismissed as barred by limitation.