2013 (1) TMI 759 - HC - Central Excise

Summary

Issues involved:
The issues involved in this case are the condonation of delay in filing an appeal under Section 35G of the Central Excise Act, 1944 and the validity of the reasons provided for the delay.

Condonation of Delay:
The appellant, a Joint Sector Company, filed an appeal before the Tribunal after a delay of 1035 days, seeking condonation of delay due to the closure of the factory in 2006 and the departure of the Senior General Manager responsible for Central Excise matters. The Tribunal was urged to consider the delay due to these circumstances. The opposing party argued that no sufficient cause was demonstrated for the delay, emphasizing that the appeal was filed by a different individual than the one mentioned in the explanation.

Decision and Reasoning:
The High Court acknowledged the significant delay in filing the appeal and noted that the explanation provided was not entirely satisfactory. However, considering the peculiar circumstances, including the closure of the factory and substantial financial losses suffered, the Court deemed it in the interest of justice to allow the matter to be heard on its merits by the Tribunal. The Court referenced the flexibility of the term "sufficient cause" under Section 5 of the Limitation Act, highlighting the need to serve the ends of justice, especially when the State is involved. Consequently, the High Court set aside the previous order and directed the Tribunal to proceed with the case on its merits in accordance with the law.

Conclusion:
The High Court's decision to set aside the order and instruct the Tribunal to reconsider the case on its merits showcases a balancing act between the strict application of limitations and the pursuit of justice, particularly in cases involving government entities and public interest. The case highlights the importance of considering unique circumstances and the overarching goal of serving justice while interpreting legal provisions.