2017 (9) TMI 1736

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....unal (in short 'the Tribunal') in Excise Appeal No.2926 of 2009. Further prayer has been made for staying the operation of the orders dated 01.11.2011, 30.01.2009 & 30.07.2009 (Annexures A-6, A- 2 & A-3, respectively). 2. A few facts relevant for the adjudication of the controversy involved as narrated in the appeal may be noticed. The appellant-M/s Paras Steels Ltd., Mandi Gobindgarh was registered with the Central Excise Department as a registered manufacturer of flats below 3mm in thickness and non-alloy steel ingots. The said registration certificate was surrendered on 30.05.2008. The Department issued a show cause notice dated 09.07.2008, after investigation of transactions of M/s Rohit Ispat and M/s Shri Balaji Ispat. In the show cau....

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....t, asked the assessee to deposit 25% of the penalty amount along with interest. The assessee deposited 25% of the penalty amount, amounting to Rs. 1,24,646/- vide challan dated 14.09.2011. The assessee deposited the total penalty amount in various installments by 03.12.2014. The Tribunal vide its common order dated 01.11.2011, dismissed seven appeals including that of the assessee arising out of the order dated 30.07.2009 passed by the Commissioner (Appeals) for noncompliance. The assessee came to know about the dismissal of its appeal on account of non-compliance when other appeals arising out of the same impugned order dated 30.07.2009 were decided by the Tribunal. The Tribunal vide its common order dated 29.08.2016 decided the appeals in....

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....he court belatedly shows sufficient cause for not availing the remedy within the prescribed period. The meaning to be assigned to the expression "sufficient cause" occurring in Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. 7. The Hon'ble Apex Court in Oriental Aroma Chemical Industries Ltd. and R.B. Ramlingam's cases (supra) noticed that the courts should adopt liberal approach where delay is of short period whereas the proof required should be strict where the delay is inordinate. Further, it was also observed that judgments dealing with the condonation....