CENTRAL RAILWAY Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE condonation of delay application and the stay application are directed against Order -in -Appeal No. P -III/RS/355/2011, dated 30 -11 -2011 passed by the Commissioner of Central Excise (Appeals), Pune -II. The appellant received the impugned order on 11 -1 -2012 and has filed the appeal on 12 -12 -2012. Normal period of filing an appeal is three months from the date of receipt of the order, which expired on 10 -4 -2012. Thus there is a delay of eight months in filing the appeal. The reason given is that the appellant being a Division of Indian Railways, they had to forward the papers to their Headquarters for review, clearance, etc. and hence, the delay. The appellant also pleads that the appellant being a Govt. department, the matter be considered leniently in view of the decision of Hon'ble Madras High Court in the case of Asst. Commissioner of Central Excise [2007 (1) S.T.R. 186] and accordingly pleads that the delay be condoned.

(2.) THE Hon'ble Apex Court in the case of N. Balakrishnan v. M. Krishnamurthy [ : 1998 (7) SCC 123 : 2008 (228) E.L.T. 162 (S.C.)] has held that COD is not a matter of right but is a discretion of the Court. In the said case it was further held that it is not a length of delay but the strength of the ground, which should be considered whether the condonation of delay has to be allowed or not and the grounds adduced should be sufficient to the satisfaction of the Court that the appellant was prevented from filing the appeal within the time -limit prescribed. The Hon'ble Apex Court held as follows: - -