2012 (1) TMI 53 - HC - Central Excise

Rejection of application for condonation of delay consequently dismissal of appeal on ground of limitation by Tribunal papers of appeal were misplaced by counsel of assessee - Held that - Tribunal ought to have taken a lenient view in the matter after all the appellant was not going to gain anything by not filing the appeal and the reasons given by the appellant was the mistake of its counsel who had also filed his personal affidavit. Therefore, Tribunal is directed to decide the appeal in accordance with law Decided in favor of assessee.

Summary

Issues:
Condonation of delay in filing appeal before the Tribunal.

Analysis:
The appeal was filed against an order rejecting the application for condonation of delay in filing an appeal before the Central Excise & Service Tax Appellate Tribunal. The Tribunal had rejected the application on the grounds that the reasons for the delay were not convincing and subsequently dismissed the appeal as time-barred. The High Court heard arguments from both parties and perused the impugned order of the Tribunal.

The appellant's counsel admitted to a mistake in filing the appeal late and provided a personal affidavit explaining that the papers for the appeal were mistakenly kept in another file related to a different case before the Commissioner of Customs (Appeal), New Delhi. The appellant gained nothing from the delay, and the counsel's error was not malicious. The High Court opined that the Tribunal should have taken a lenient view considering these circumstances.

The High Court held that the Tribunal erred in not condoning the delay and set aside the order dated 20.12.2010. The delay was condoned, and the Tribunal was directed to decide the appeal in accordance with the law. Consequently, the appeal was allowed by the High Court.