SCION PHARMA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have challenged an order dated 2-11-2011 passed by the Central Excise and Service Tax Appellate Tribunal (CESTAT for short) by which the Tribunal refused to condone delay of 927 days in filing the appeal.

(2.) Petitioner No. 1 is a limited company. Petitioner No. 2 is the Director of the company. Against the petitioners, proceedings were executed under the Central Excise Act. Adjudicating Authorities after hearing the petitioners confirmed the duty demand of Rs. 7,97,133/-. There were additional demands of penalty and interests also. Such order was challenged by the petitioners before the Commissioner (Appeals). Commissioner (Appeals) while hearing the petitioners stay application waived part of the pre-deposit, however, a portion of the pre-deposit was not waived. Since the petitioners did not satisfy pre-deposit requirement, the Commissioner took up the appeals for verifying whether the condition of pre-deposit was satisfied or not. At that stage, the petitioners requested the Commissioner to waive the entire pre-deposit requirement. Commissioner by his order dated 12-5-2008, rejected stay application of the petitioners observing that he cannot pass successive order in the nature of review. Simultaneously, in view of the fact that the petitioners had not complied with the order dated 19-2-2008 requiring certain amount of pre-deposit, he dismissed the appeal of the petitioners also.

(3.) It is against this order that the petitioners approached the Tribunal. Admittedly, there was delay of 927 days in filing the appeal. The petitioners filed delay condonation application mainly contending that the petitioner No. 2 who was looking after the affairs of the company was suffering from back pain and advised complete bed rest. The petitioners had also produced certain documents in support of the Director's ill health. The Tribunal however, by the impugned order refused to condone the delay observing that the applicants have not made out case of condonation of delay of 927 days in filing the appeal and their application is devoid of merits. It is against this order of the Tribunal that the petitioners have approached this Court.