2022 (8) TMI 769

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....ay in filing the appeal beyond the period that could have been condoned by the Commissioner (Appeals) in terms of Section 128 of the Customs Act. 2.1 I have head Shri R.K. Gupta, Director of the appellant and Shri S.K. Hatangadi, Assistant Commissioner, Authorised Representative for the Revenue. 3.1 I have considered the impugned order along with the submissions made in the appeal and during the course of argument. 3.2 While dismissing the appeal, the Commissioner (Appeals) has observed as follows:- "4. I have gone through the facts and submissions of the case and find that in the instance, the appellant filed the appeal on 14.08.2019 against the order-in-original passed on 31.03.2017 (appeal filed after approx 866 days ag....

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....act to be done in a particular manner and laying down severe consequences for non-compliance - Such requirement would be mandatory. [para 28] Interpretation of statute-Statutory prescription-Particular thing prescribed to be done in a particular manner-That thing cannot be allowed to be done in any other way. [para 28] Interpretation of statute - Statute penal in character-It has to be strictly construed and followed [para 28] Same view was taken in case of Eagle Flask Industries Limited vs CCE, Pune 2004 (171) E.LT. 296 (SC) that to claim benefit if condition like filing of declaration and giving of an undertaking as specified, which are not an empty formality or mere procedural requirement are not complied with,....

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....Appeals) is not empowered to condone delay in filing appeal. I find that the appeal has been filed even beyond the condonable period of 30 days i.e. beyond 90 and hence not condonable under Section 128 of the Customs Act, 1962. As the impugned appeal is not maintainable on the time period prescribed for appeal, I have not gone into the of the appeals." 3.3 From the C.A.-1 Form filed by the appellant, it is evident that the appellant had at serial No.4 indicated as follows:- "(4) Date of communication of the decision or order appealed against to the appellant: Date of order 31.03.2017, received in the end of May, 2017." 3.4 From the declaration made by the appellant of C.A.-1 Form, it is quite evident that the appella....

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.... thirty days. (2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner." 7. It is to be noted that the periods "sixty days" and "thirty days" have been substituted for "within three months" and "three months" by Act 14 of 2001, with effect from 11-5-2001. 8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can....

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....ay on sufficient cause being shown. 10. Sufficient cause is an expression which is found in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experie....