2003 (5) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l)]. - The stay application, early hearing and the appeal have come up for consideration against Order-in-Appeal No. 35/99, dated 8-3-99 by which the Commissioner (Appeals) has not condoned the delay and has dismissed the appeal at the threshold stage on the ground of limitation. It is contended by the appellant that the Commissioner (Appeals) can condone the delay for three months after the expir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dismissal of their appeal before CEGAT having realised their mistake in choosing a wrong forum. It is contended that bona fide mistake in choosing a wrong forum in filing an appeal is a sufficient ground for condoning the delay in filing an appeal. In this regard reliance is placed on the Tribunal judgment rendered in the case of Steel Authority of India v.  CCE as reported in 1987 (31) E.L.T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....galore as reported in 1988 (2) SCC 142 wherein negligence, gross inaction and lack of bona fide of a party was considered to be a good reason to dismiss the appeal on time-bar. 4. We have carefully considered the submissions made by both the sides. In the present case the party was guided by the preamble to the Order-in-Original passed by the Additional Commissioner and filed their appeal befor....