2014 (4) TMI 193 - HC - Central Excise

Condonation of delay - Tribunal s power to condone delay - Held that - Condoning the delay always advances cause of justice and affords opportunity to parties to contest the case on merits whereas not condoning the delay results in denial of justice and deprives them of an opportunity - we do not want to say that in every case delay should always be condoned, but by and large, approach of the court should not be so technical, but it should be always to ensure that substantial justice is done by giving them an opportunity of being heard to both the parties - since delay was hardly of 95 days, Tribunal should have condoned the same - Delay condoned.

Summary

Issues:
1. Dismissal of appeal on the ground of limitation by the Tribunal.

Analysis:
The appellant filed an appeal under Section 35G of the Central Excise Act, 1944 against the order passed by the Tribunal. The Tribunal dismissed the appeal solely on the ground of limitation without examining the merits of the case. The primary issue before the High Court was whether the Tribunal was justified in dismissing the appeal on the ground of limitation without considering the case on its merits.

The Tribunal had dismissed the appeal due to a delay of 95 days in filing the appeal. The Tribunal found the explanation provided for the delay to be insufficient and vague. However, the High Court referred to previous judicial observations emphasizing the importance of ensuring justice and giving parties a fair opportunity to be heard. The High Court noted that the delay of 95 days was not substantial and that the appellant had provided valid grounds for the delay. The High Court opined that the delay should have been condoned by the Tribunal, as it would advance the cause of justice and allow both parties to present their case on merits.

In light of the principles of natural justice and the need to avoid technicalities that may hinder justice, the High Court decided to condone the delay in filing the appeal. The High Court held that the appeal was filed within the prescribed time and set aside the impugned order of the Tribunal. The High Court directed the Tribunal to hear the appeal on its merits, giving all concerned parties an opportunity to present their case. The parties were instructed to appear before the Tribunal with a copy of the High Court's order for further proceedings on the appeal.

In conclusion, the High Court allowed the appeal, emphasizing the importance of ensuring justice and providing a fair opportunity for all parties to present their case. The decision highlighted the need to balance procedural requirements with the fundamental principles of natural justice to uphold the integrity of the legal process.