2014 (9) TMI 525 - HC - Customs

Restoration of appeal before tribunal - Tribunal has refused to restore the main appeals along with the applications for condonation of delay which earlier came to be dismissed for nonprosecution - Held that - the learned Tribunal has taken too technical view in not restoring the applications for condonation of delay, respective Appeals and the stay applications. It prima facie appears to us that as such there was no malafide intention on the part of the petitioner in prolonging the hearing and/or in not appearing before the learned Tribunal on 30.10.2013. Even no such observations have been made by the learned Tribunal while passing the impugned orders rejecting the restoration applications. - Appeal before the tribunal restored - decided in favor of assessee.

Summary

Issues:
Petition to quash and set aside the impugned order dated 07.04.2014 and order dated 30.10.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad.

Analysis:
The judgment pertains to a group of petitions where the petitioner sought to quash and set aside orders passed by the Customs, Excise & Service Tax Appellate Tribunal. The Tribunal had refused to restore main appeals and applications for condonation of delay, which were earlier dismissed for non-prosecution. The petitioner also challenged the order dismissing the applications for condonation of delay in preferring the respective appeals, along with the dismissal of the appeals and stay applications for non-prosecution.

The Court noted that the applications for condonation of delay were adjourned to a specific date, and despite the petitioner's request for an adjournment, the Tribunal rejected the application and dismissed the appeals. The Court observed that there was no malafide intention on the part of the petitioner in delaying the hearing. It criticized the Tribunal for taking a technical view and not restoring the applications and appeals. The Court emphasized the importance of deciding cases on merits rather than technical grounds unless there is evidence of deliberate delay or malafide intentions.

Consequently, the Court held in favor of the petitioners, quashing the impugned orders and ordering the restoration of the applications for condonation of delay, appeals, and stay applications. The Court imposed a condition for the petitioner to deposit a specified amount with the respondent within a given timeframe. Upon compliance, the Tribunal was directed to consider the applications for condonation of delay and proceed with the appeals and stay applications based on merits and in accordance with the law. The rule was made absolute in each of the petitions to the extent mentioned in the judgment.