2004 (10) TMI 529

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....at had completely destroyed the Quality Control Department. The FIR filed in this regard would be self-explanatory. A copy of the FIR filed before the concerned Police Station is annexed herewith. (b)     The Labour union had taken advantage of the situation to launch a protest against the labour policy. (c)      There was a severe financial crisis during the above-mentioned period and only the junior most official was left to take care of the administration of the office and was not able to organise the Appeal against the adverse order passed by the Appellate Commissioner. (d)     The factory was virtually left to the care of a clerk in charge who was having no knowl....

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.... that the delay of the appeal has been satisfactorily explained and ld. SDR has contested this plea. Ld. Counsel has claimed support from the Delhi High Court's judgement in J.M. Ramachandra & Sons v. CEGAT [2002 (139) E.L.T. 36 (Del.)], while ld. SDR has relied on the Tribunal's decision in Indian Creation Exports v. CC, New Delhi - 2004 (166) E.L.T. 46 (Tri. Del). SDR has also relied on the Madras High Court's judgement in Quantas Engineers & Promoters (P) Ltd. v. T.N. Taxation Spl. Tribunal - 2003 (162) E.L.T. 1165 (Mad.). 5. We have considered the submissions and the case law. The impugned order was served on the appellants on 1-6-2002. An appeal against that order ought to have been filed on or before 1-9-2002. The captioned ap....

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....ne unexplained in the present application. 6. Ld. Counsel has relied on the Delhi High Court's judgement in J.M. Ramachandra & Sons (supra). In that case, a delay of 63 days involved in the filing of the appeal with this Tribunal was condoned by the Hon'ble High Court in its writ jurisdiction. Their lordships held that the expression "sufficient cause" under Section 129A of the Customs Act should be considered with pragmatism in a justice-oriented approach. In the instant case, we have already examined with pragmatism in a justice-oriented approach as to whether there was sufficient cause for the appellants under Section 35B of the Central Excise Act for not having filed the appeal within the prescribed period. We have found that th....