Condonation of short delay in excise appeal favoured where explanation was acceptable and hearing had not been granted.

A marginal delay of 5 days in filing an excise appeal was held not to justify rejection where the Commissioner (Appeals) had power to condone delay within 30 days, the explanation for delay was acceptable, and no hearing had been granted. The principles of natural justice favoured consideration on merits rather than dismissal on a short procedural default. The delay was directed to be condoned and the matter remanded for fresh decision on merits after giving the appellant an opportunity of hearing.

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Issues: Whether the delay of 5 days in filing the appeal before the Commissioner (Appeals) ought to have been condoned and the matter heard on merits after granting an opportunity of hearing.

Analysis: The appeal under Section 35 of the Central Excise Act, 1944 had been dismissed for a marginal delay of 5 days despite the Commissioner having power to condone delay up to 30 days. Sufficient reasons were shown for the delay, and no opportunity of hearing had been granted. A marginal delay should ordinarily not defeat consideration on merits, particularly where the explanation is acceptable and the principles of natural justice require a hearing.

Conclusion: The delay was directed to be condoned and the matter was remanded to the Commissioner (Appeals) for decision on merits after granting an opportunity of hearing to the appellant.

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