2013 (3) TMI 837 - HC - Central Excise

Summary

Issues involved: Condonation of delay in filing appeals before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT).

Summary:
In Tax Appeal No. 16 of 2012, the High Court of Jharkhand considered the issue of condonation of delay in filing appeals before CESTAT. The Court noted that the CESTAT had dismissed the application for condonation of delay, finding the grounds unsatisfactory. The appellant had argued that a related appeal by the Revenue was pending, and the appellant had also filed a cross-objection in that appeal. The Court observed that since the matter was sub judice before the appellate authority, including the cross-objection, it would be appropriate to condone the delay in filing the appeal. Consequently, the Court set aside the orders passed by CESTAT and allowed the applications for condonation of delay, directing the Appellate Court to proceed. Additionally, the stay petitions filed in both appeals were disposed of.

This judgment highlights the importance of providing valid grounds for condonation of delay in filing appeals before tribunals, and the significance of related proceedings in determining the outcome of such applications. The decision underscores the principle of allowing parties a fair opportunity to present their case before the appellate authority, even in situations involving delays in filing appeals.