2014 (3) TMI 980 - HC - Central Excise

Condonation of delay - Held that - Tribunal should have condoned the delay in filing the appeal rather than to dismiss it on the ground of limitation. It is apart from the fact that the delay was hardly of 95 days and secondly now the ground, which the appellant has stated in the present appeal, persuade us to condone the delay by holding that it constitutes sufficient cause within the meaning of Section 5 of the Limitation Act. - Delay condoned.

Summary

Issues:
1. Dismissal of appeal on the ground of limitation by the Tribunal.

Analysis:
The appellant filed an appeal under Section 35G of the Central Excise Act, 1944 against an order passed by the Tribunal. The Tribunal dismissed the appeal solely on the ground of limitation without examining the merits of the case. The key issue before the High Court was whether the Tribunal was justified in dismissing the appeal on the ground of limitation without considering the reasons for the delay in filing the appeal.

The High Court, in its analysis, referred to the observations made in a previous case regarding the interpretation of statutes and the importance of providing an opportunity to be heard. The Court emphasized that procedural laws should be construed to facilitate justice and not as penal enactments. It noted that the delay in this case was only 95 days and the appellant had provided sufficient reasons for the delay. The Court highlighted that condoning the delay advances the cause of justice by ensuring both parties have an opportunity to present their case on merits.

Considering the nature of the controversy, the grounds for delay provided by the appellant, and the principles of justice, the High Court held that the delay in filing the appeal should have been condoned by the Tribunal. As the Tribunal failed to do so, the High Court, on its own, condoned the delay and allowed the appeal. The impugned order was set aside, and the Tribunal was directed to hear the appeal on merits after affording all parties an opportunity to be heard.

In conclusion, the High Court allowed the appeal, held the appeal before the Tribunal was within the time, and directed the Tribunal to proceed with hearing the appeal on merits. The parties were instructed to appear before the Tribunal to enable it to decide the appeal as per the High Court's directions. No costs were awarded in this matter.