2013 (12) TMI 1534 - HC - Central Excise

Summary

Issues Involved: The judgment involves the rejection of applications seeking condonation of delay in filing appeals before the Tribunal by the appellant/assessee.

Details of the Judgment:

Issue 1: The appellant provided coaching training services to students and claimed exemption under Notification No. 6/2005-S.T. The Assistant Commissioner alleged that services were rendered in the name of universities and demanded service tax. The appellant's appeals to the Commissioner were dismissed, and they filed appeals to the Tribunal, which were delayed by 53 to 246 days.

Issue 2: The appellant sought condonation of delay due to the Chartered Accountant's surgery and subsequent rest. The Tribunal agreed with the Revenue that the delay was unjustified. The appellant challenged this decision, questioning the Tribunal's dismissal of the appeals based on delay and the failure to consider the delay condonation petitions.

Judgment: The High Court found that the delay in filing the appeals was not deliberate or mala fide. The Tribunal had entertained a similar issue previously and granted interim stay. The appellant's explanation for the delay was supported by a medical certificate. The Court held that the law of limitation is not meant to defeat rights, and discretion should be exercised in condoning delays, especially when no deliberate intention is evident. Therefore, the Court allowed the appeals, set aside the Tribunal's order, and directed the Tribunal to proceed with the appeals.