Appeals - For Eight Years, Central Excise Department fails to file affidavit - Appeal Dismissed
THE Commissioner of Central Excise filed an appeal on 6.3.2006 against an order of the Tribunal received by him on 10.6.2005. The appeal should have been filed before 9.12.2005. Along with the appeal, an application for condonation of delay was also filed. No affidavit has been filed along with the application for condonation of delay.
The appeal has been dismissed for want of prosecution on 17.11.2009. Till 17.11.2009, affidavit in support of the averments made in the application under section 5 of Limitation Act has not been filed.
The recall application No. 126999 of 2010 dated 28.04.2010 was filed. The said application was dismissed in default on 17.09.2010.
Further restoration application No. 225022 of 2011 has been filed. On 09.01.2014 both restoration applications No. 225022 of 2011 and 126999 of 2010 have been allowed.
On 14.03.2014 the appellant has been allowed one month and no more time to file affidavit in support of Delay Condonation Application.
After one month the High Court took up the matter on 15.04.2014 and found that the affidavit has not been filed as yet.
The Counsel for the Commissioner prayed for some more time to file the affidavit, but the High Court declined to accept the request.
The High Court observed,
- Since the year 2006 till date, the affidavit could not be prepared and filed.
- Despite stop order passed on 14.03.2014, no affidavit in support of the condonation of delay has been filed.
- In the circumstances, no further indulgence can be granted to the appellant.
- On perusal of averments made in the application, it reveals that it is a case of negligence and latches on the part of the office of the Union of India and on the part of the office of Assistant Commissioner as well.
- The limitation for filing appeal is 180 days, which is quite sufficient.
- It is unfortunate that during the aforesaid period, the appeal could not be properly prepared and filed.
- The reason given in the application are not supported by any documents and affidavit. Therefore, the same can not be accepted.
For some strange reason, the Central Excise Department is not able to file an affidavit in the High Court for the last eight years, in a case where the appeal was filed late with an application for condonation of delay.
An appeal by the State is defeated because of the negligence of an Assistant Commissioner. The System will ensure that the Assistant Commissioner is protected.