ASHOKA TRADING CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ST/MA(COD)/234 of 2009 SP -2686 of 2009 ST/Appeal No. 698 of 2009

(2.) MOVING the application for condonation of delay registered as ST/COD/234/09 in Appeal No. ST/698/09, learned Counsel for the appellant submits that when the impugned order was communicated to the appellant on 26 -11 -2008, the appellant preferred the appeal before the Tribunal duly on 23 -2 -2009. But such appeal was returned back by the Registry on 29 -7 -2009. Thereafter, the appellant was bed ridden up to 16 -8 -2009. Accordingly, the appellant resubmitted the appeal papers through courier on 21 -8 -2009, which was received by the Tribunal on 24 -8 -2009. There was no deliberate delay made by the appellant nor there was any mala fide intention on the part of the appellant to seek appeal remedy. The appellant did not prefer to cause prejudice to itself. Medical certificate has been enclosed to the application for condonation of delay for kind consideration of Tribunal otherwise shall cause grave injury to the appellant. Therefore, without dismissing the appeal on the ground of limitation, the appellant may be given an opportunity of hearing admitting the appeal and condoning the delay.

(3.) LD . Counsel for the appellant submits that there was no quantification of demand made by first appellate order for recovery. Therefore, in absence of quantification of demand which is apparent from para 9 of the impugned order there may be stay of operation thereof.