2019 (4) TMI 1747 - HC - Central Excise

Condonation of delay of 111 days in filing appeal - It was pointed out that, initially, the appeals has been file through an official who was not authorized to do so and another 50 days of delay occurred in rectification to bring the appeals in line with the authorization - HELD THAT - The Tribunal was dealing with a prayer for condonation of delay for 111 days. The order passed on application for condonation of delay is always discretionary. A liberal approach is required to be adopted while dealing with such applications. Considering the fact that the delay was of 111 days, we do not find any perversity in the impugned order of the Tribunal for condoning the delay of 111 days - appeal dismissed.

Summary

Issues: Condonation of delay in filing an appeal before the Customs, Excise & Service Tax Appellate Tribunal.

Analysis:
The High Court of Bombay heard an appeal where the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal) had condoned a delay of 111 days in filing the appeal. The Appellant raised the question of whether the Tribunal was justified in condoning the delay. The Tribunal accepted the reasons provided by the Respondent for the delay, which included reorganization due to the introduction of the Goods and Service Tax Act and delays in rectification to align the appeals with authorization. The Court noted that the Tribunal's decision to condone the delay was discretionary, requiring a liberal approach. Since the delay was 111 days, the Court found no fault in the Tribunal's decision and dismissed the appeal, stating that no question of law arose from the impugned order. Thus, the Court upheld the Tribunal's decision to condone the delay and dismissed the appeal accordingly.