COMMISSIONER OF CENTRAL EXCISE CHENNAI Vs. CUSTOMS EXCISE AND GOLD CONTROL APPELLATE TRIBUNAL CHENNAI

JUDGEMENT

(1.) The Commissioner of Central Excise, Chennai has approached this Court, with a prayer for issuance of a writ in the nature of Certiorari to quash the order passed by Customs, Excise and Gold (Control) Appellate Tribunal South Zonal Bench at Chennai (herein after called the Tribunal) dismissing the appeal, filed against order passed by Commissioner of Central Excise (appeals)

(2.) It is not in dispute that the Petitioner being aggrieved by the order passed by the Commissioner of Central Excise(Appeals), Chennai filed an appeal before the tribunal. The appeal was barred by 133 days. The only ground taken for condonation of delay was that inadvertently there was some delay in filing the appeal in respect of the impugned order. It was also pleaded that the issue involved in the order is pending adjudication therefore, appeal will be admitted by condoning the delay.

(3.) The learned Tribunal by placing reliance on the judgment of Hon'ble Supreme Court in Union of India v. Tata Yodogawa Limited, 1988 38 ELT 739 held that inadvertent delay. Without showing sufficient cause cannot be a ground for condoning the delay. It is well settled in law that though Courts are liberal in condoning the delay in the cases filed by the Government Department, but still explanation is required to be given to make out sufficient cause for condoning the delay.