2010 (8) TMI 253 - HC - Central Excise

Appeal to High Court Limitation condonation of delay - prayer to condone the delay of 267 days Bona fide believe in interpretation of CESTAT order Belief that as case sent back, there was no confirmed demand that assessee required to discharge Delay occurred as assessee under impression that only after being by herd, would it have a cause of paying any amount Sufficient cause shown to explain delay Record not revealing that applicant negligent or abandoned cause delay deserves to be condoned

Summary

Issues:
Delay in filing Tax Appeal against final order of Customs, Excise & Service Tax Appellate Tribunal - Condonation of delay.

Analysis:
The judgment pertains to an application seeking condonation of a 267-day delay in filing a Tax Appeal against the final order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The applicant argued that due to a belief that the case was sent back for quantifying liability and no confirmed demand existed, the delay occurred as they awaited further instructions on payment. The Senior Standing Counsel for the opponent objected to the explanation, citing that the impugned order was served promptly, making the delay unjustifiable. However, the court noted a specific recital in the CESTAT's final order stating the quantification of liability by authorities, which influenced their decision.

The court, after considering submissions and application details, found that the applicant's explanation, particularly paragraph 4, provided sufficient cause for the delay. Noting the absence of negligence or abandonment of the case by the applicant, the court deemed the explanation satisfactory. Consequently, the court decided to condone the delay of 267 days in filing the Tax Appeal, as the applicant demonstrated a valid reason for the delay and did not display any neglect or disregard for the legal proceedings. The application was allowed, and the delay was officially condoned, leading to the resolution of the matter in favor of the applicant.