2015 (5) TMI 917 - AT - Service Tax

Condonation of delay - Delay of 111 days - Advocate could not prepare the appeal and also did not inform the appellant about not preparing the appeal - Held that - There is delay of 111 days in filling the appeal, the same needs to be condoned more specifically due to the reason that an assessee should not be made to suffer due to the lackadaisical attitude of the Counsel engaged and represented them before the first appellate authority. - Delay condoned conditionally.

Summary

Issues: Condonation of delay in filing appeal before the Tribunal. Justification for delay due to Advocate's negligence.

Analysis:
The judgment deals with an application for condonation of delay of 111 days in filing an appeal before the Appellate Tribunal. The appellant's Counsel failed to draft the appeal in time despite receiving the necessary papers, leading to the delay. The appellant justified the delay citing the Counsel's negligence, which was supported by an affidavit. The Counsel's negligence was compared to a previous case where the High Court held that an appellant should not be deprived of the right to appeal if the delay is due to the Advocate's actions.

The Delay was further explained by the appellant, stating that the original Advocate did not inform them about the delay in preparing the appeal. The appellant eventually collected the documents and engaged a new Advocate. The Tribunal acknowledged the delay but emphasized that the appellant should not suffer due to the Counsel's lackadaisical attitude. Despite the appellant's failure to respond to the show-cause notice or appear before the adjudicating authority, the delay was condoned by the first appellate authority based on circumstantial evidence.

The Tribunal recognized the appellant's lack of seriousness in pursuing the case, evident from the delayed filing of the appeal and failure to engage with the adjudicating authority. However, considering the overall circumstances, the Tribunal decided to condone the delay. As a consequence, the appellant was directed to pay a cost of Rs. 10,000 to the Commissioner of Central Excise within thirty days. Upon compliance with this payment, the application for condonation of delay was allowed, and the stay petition and appeal were directed to be listed for disposal by the Registry.