2001 (10) TMI 430

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...., JDR, for the Respondent. [Order]. - This order will dispose of COD moved by the appellants seeking condonation of delay of nearly 5 years in filing the appeal. The impugned order in original was passed by the Commissioner, Central Excise on 31-12-94 vide which the duty demand of Rs. 5,48,281/- were confirmed against the appellants under Section 11A alongwith personal penalty of Rs. 50,0....

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....t after passing of the order on 30-12-94, appellants did not come to know of the order, specially when they contested the proceedings before the adjudicating authority hotly and denied their duty liability. Even in the affidavit Major H.P.S. Mader the proprietor of the appellants' firm had nowhere stated that the he did not receive the copy of the order earlier to 12-1-2001. All that has been depo....

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....to shift the burden of proof on the Revenue. If the appellants themselves remained careless, inactive and silent after passing the impugned order in December, 1994, they have to blame themselves. 4. No doubt the Court/Tribunal have to be liberal in condoning the delay in filing the appeal by the aggrieved party, but the law is well settled that the sufficient cause has to be made out by th....

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....e ratio of the judgments in the case of Sharad Kumar P. Agarwal v. CCE, Mumbai [2001 (132) E.L.T. 111] and in the case of TELCO v. CCE, Patna [2001 (132) E.L.T. 112] referred to by the ld. Counsel, does not help to the appellants in the present case. In the first case, there was confiscation of gold which was later on offered to be released after 30 years by the Customs Authorities. On application....