2026-VIL-1882-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Condonation of delay in filing appeal before the FAA - Section 35(1) of the CEA, 1944 - Appellant, a manufacturer, challenged the disallowance of CENVAT credit on input services, and its appeal before the FAA was rejected on the ground of limitation without examining the merits, the delay being only a few days - Appellant explained that it attempted to file the appeal within the prescribed period at the appellate sub-office mentioned in the Order-in-Original but was informed that the office had been shifted, and the appeal was then filed at the new location - Whether the FAA was justified in refusing to condone the short delay in filing the appeal - HELD - Section 35(1) provides a period of 60 days for filing an appeal before the FAA, with a further period of 30 days within which the delay may be condoned upon sufficient cause being shown. The appeal was filed within the condonable period, and the FAA is empowered to condone the delay where sufficient cause is shown. The explanation that the appellate sub-office mentioned in the Order-in-Original had been shifted was specific and plausible. The mere absence of an official record of the attempted filing cannot by itself be treated as conclusive evidence of absence of bona fides. The expression sufficient cause must receive a justice-oriented interpretation so that substantial justice is not defeated by a technical approach to limitation. There was nothing to indicate that the delay was deliberate or mala fide. The discretion conferred by the statute must be exercised judiciously, and the FAA adopted an unduly technical approach in declining to condone such a short delay - The order rejecting the appeal on limitation is set aside, the delay is condoned, the matter is remanded to the FAA to decide the appeal afresh on merits after affording a reasonable opportunity of hearing, and the appeal is allowed by way of remand.
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