2015 (5) TMI 772 - AT - Central Excise

Condonation of delay - Delay of 29 days - Improper advice of legal counsel - Held that - for the lapse of the advocate or because of the fact that counsel did not advise them suitably, the appellant should not suffer. Therefore we set aside the decision and condone the delay in filing the appeal and remand the matter to the learned Commissioner (Appeals) for considering the appeal afresh in accordance with law. Needless to say principles of natural justice will be observed while considering the matter afresh. - Delay condoned.

Summary

Issues: Delay in filing appeal before the Commissioner (Appeals)

The judgment revolves around the issue of delay in filing an appeal before the Commissioner (Appeals) in a case related to Service Tax. The learned Commissioner (Appeals) dismissed the appeal due to a delay of 29 days, stating that the appellants failed to provide a satisfactory explanation for the delay. The appellants cited their advocate/consultant being on a foreign tour as the reason for the delay, which the Commissioner (Appeals) deemed insufficient cause for not filing the appeal within the normal period. The Tribunal, comprising B.S.V. Murthy and S.K. Mohanty, JJ., disagreed with the Commissioner's decision. They opined that the appellant should not be penalized for the lapse of their advocate or inadequate advice from the counsel. Consequently, the Tribunal set aside the decision, condoned the delay, and remanded the matter back to the Commissioner (Appeals) for a fresh consideration of the appeal in compliance with the law, emphasizing the observance of principles of natural justice during the reevaluation.

This judgment highlights the importance of not penalizing appellants for delays caused by their legal representatives' actions or advice. It underscores the need for a fair and just approach in considering appeals, ensuring that individuals are not unduly prejudiced due to circumstances beyond their control, such as the unavailability of their advocate. The Tribunal's decision to condone the delay and remand the matter for a fresh consideration underscores the significance of upholding principles of natural justice in administrative and legal proceedings. The ruling serves as a reminder of the need for a balanced and equitable application of legal principles, especially concerning procedural matters like filing appeals within stipulated timelines.