9911796707
|
Home
Issues:
Delay in filing appeal, Condonation of delay, Knowledge of order date, Refund claim, Verification of dispatch of order, Merit of application for condonation of delay Delay in filing appeal: The appeal was filed by the Revenue against an order passed by the Customs, Excise and Service Tax Appellate Tribunal. The appellant filed an application under Section 5 of the Limitation Act seeking condonation of delay in filing the appeal. The application stated a delay of about three months and seven days, attributing the delay to the appellant coming to know about the Tribunal's decision only on 23rd July, 2004. However, the respondent contended that the appellant should have been aware of the order since the refund claim was made on 8th June, 2004, along with all necessary documents and orders. The appellant also made reference to another appeal filed in January 2005, numbered as Customs Case 1/2004, which seemed contradictory. Despite the appellant's claim of delayed knowledge, the Tribunal's Registrar confirmed dispatching the order to the appellant in September 2003, indicating that the appellant should have received the order by October 2003. Condonation of delay: The High Court scrutinized the circumstances surrounding the delay in filing the appeal and the appellant's claim of late knowledge of the Tribunal's decision. The Court noted that despite opportunities to provide evidence that the appellant did not receive the order promptly, no such proof was presented. The Court found the appellant's explanation unsatisfactory and concluded that the appellant did not present accurate facts or justify the delay of about one and a half years in filing the appeal. As a result, the Court dismissed the application for condonation of delay. Knowledge of order date: The conflicting claims regarding the date when the appellant became aware of the Tribunal's order were examined by the Court. While the appellant stated knowing about the decision only in July 2004, the respondent argued that the appellant should have been informed in June 2004 when the refund claim was submitted. The Court, based on the Registrar's confirmation of dispatching the order in September 2003, rejected the appellant's claim of late knowledge in July 2004 and deemed it inaccurate. Refund claim: It was highlighted that the respondent had already received the refunded amount in 2004 itself, before the appeal was filed in May 2005. This fact was considered in the context of the appellant's delay in filing the appeal and the subsequent dismissal of the application for condonation of delay. Verification of dispatch of order: The Registrar of the Tribunal's confirmation of dispatching the order to the appellant and the respondent in September 2003 was a crucial aspect considered by the Court. The Registrar's letter detailed the dispatch dates and provided photocopies of relevant pages from the dispatch register, indicating that the appellant should have received the order by October 2003. This verification played a significant role in determining the appellant's claimed knowledge date and the subsequent dismissal of the appeal. Merit of application for condonation of delay: After analyzing the circumstances, including the verification of order dispatch and the appellant's failure to provide evidence of non-receipt, the Court found no merit in the application for condonation of delay. The Court emphasized that the appellant did not present accurate information or a valid explanation for the delay, leading to the dismissal of both the application and the appeal.
|
