Commissioner of Central Excise vs Unique Laminates (P) Ltd.

Madan B. Lokur, J.—CM No. 1071/05 is an application u/s 5 of the Limitation Act for condensation of delay in filing an appeal u/s 35H of the Central Excise Act, 1944 (the Act).

The Appellant is aggrieved by an order dated 15th February, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). According to the Appellant, the order was received on 24th May, 2000.

The limitation period for filing an appeal u/s 35H of the Act is six months. The appeal should have been filed by 24th November, 2000.

However, our record shows that the appeal was signed by the Commissioner of Central Excise on 21st October, 2004 and actually filed in the Registry of this Court on 3rd January, 2005. Obviously there is an enormous delay of over four years in filing the appeal.

The Appellant has stated that delay was on account of frequent transfer of officers dealing with the matters (not necessarily this matter) and the resultant communication gap between the counsel and department. It is stated that some remedial steps have been taken and one of the causes of delay is "lack of appreciation of the process involved in review of the legal matters".

Since we were prima facie dissatisfied with the Explanation, which is hardly an Explanation at all, we asked the learned Government counsel to produce the original files. Some file was produced dealing with some transfers, but not the relevant file pertaining to this appeal.

The impugned order is hardly of two pages and it merely follows an earlier decision given by the Tribunal in the case of Faridabad Tolls Pvt. Limited v. CCE Delhi 1993 (63) ELT 759 (Tribunal). Why it took the Appellant four years to decide to file an appeal is a complete mystery. What has happened to the earlier order is anybody''s guess.

There is absolutely no Explanation worth its name for the delay in filing the appeal. The matter has been treated in such a cavalier manner by the Appellant that it shows that there is absolutely no serious concern in taking up the issue raised in the impugned order.

There is no reason to condone the delay of over four years in filing the appeal.

Dismissed with costs of Rs. 5,000/- payable to the Delhi Legal Services Authority.