2005 (4) TMI 55

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....1658/03-NB(S). By the impugned order, the Tribunal has dismissed petitioner's application seeking condonation of delay in filing the appeal. The Tribunal has come to the conclusion that the petitioner has failed to make out a sufficient cause for condonation of delay of 105 days in preferring the appeal. 2. Since the controversy raised in the present writ petition lies in a very narrow compass, we deem it unnecessary to state the facts. It would suffice to note that the petitioner, aggrieved by the decision, dated 8-8-2002, of the Commissioner (Appeals), Central Excise and Customs, Chandigarh (for short, 'the Commissioner') dismissing the appeal in limine on account of failure on its part to comply with the order of pre-deposit, had pref....

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....or delay in filing the appeal in its correct perspective, it has also gone wrong in not acceding to the prayer for adjournment made on behalf of counsel for the petitioner on account of his personal difficulty, particularly when it was also brought to the notice of the Tribunal that even the Director of the petitioner was sick. Learned counsel has submitted that after the factory had been closed down, the afore-named employee had also left the petitioner because of non-payment of his salary. The order passed by the Commissioner came to the knowledge of the management only when the department started recovery proceedings. Learned counsel thus, submits that all these factors constitute a sufficient cause for condonation of delay in filing the....