2018 (8) TMI 1930 - AT - Central Excise

Condonation of delay in filing appeal - Power of Tribunal to condone delay - applicability of law of limitation - HELD THAT - The apprehension expressed by Learned Special Counsel to be baseless; the Tribunal has not in the present instance or at any time in the past as far as can be recalled indicated inclination to exclude its jurisdiction under Custom Act 1962 for foraying into the Limitation Act 1963. While we surely are aware of the limited jurisdiction of Tribunals and would not arrogate to ourselves the position of a Court we are also equally conscious that the Customs Act 1962 has not placed any limitation on the exercise of discretion to condone delay when all that is under consideration at this stage is whether the doors of justice should be permanently shut to someone who may have had bona fide reasons for not complying with the normal limitation for filing of appeal. The claim for condonation is to be tested solely on the facts and situation as placed before the Tribunal and it is not the convenience or comfort levels of Revenue or of other party and their respective representatives that are. We are also equally aware that the Tribunal has been established no doubt under the provisions Customs Act 1962 but after due deliberation by the supreme legislative organ of the country to ensure that appeals are disposed off without the inherent bias or prejudice that marked the previous system. We also equally conscious that this was enabled after incorporation of Article 323B in the Constitution. Nevertheless as a Tribunal we exercise power conrerred on the Tribunal under the statute; more particularly in the dispensing of justice without a peremptory dismissal at the threshold. We therefore are of the opinion that this was an unnecessary argument brought on record in response to the submission made by Learned Counsel for applicant but having been submitted before us we were obliged to give a detailed exposition of our understanding of the provision. Delay condoned - Registry to list the matter in its turn for disposal.

Summary

Issues:
Condonation of delay in filing appeal against Order-in-Original.

Analysis:
The application for condonation of delay of 531 days in filing the appeal was made by M/s. Kellogg India Pvt Ltd against Order-in-Original No. Belapur/25-27/Taloja/R-III/COMMR/SFA/2016-17/BEL. The appellant initially sought a writ remedy from the Hon'ble High Court of Bombay but later withdrew the petition to avail normal appellate remedies. The High Court permitted the withdrawal, indicating the appellant's bona fides. The Tribunal inclined to allow the application after a perusal of the High Court's order, considering the circumstances presented by the appellant's counsel.

The respondent's Special Counsel argued against condonation, claiming a lack of justifiable cause for the delay. However, the Tribunal found this argument contradictory, stating that if statutory appeal provisions allow for condonation, there should be no need to invoke general laws of limitation. The Tribunal noted no precedent of resorting to general limitation laws instead of specific statutory provisions. Despite the respondent's insistence, the Tribunal found no substantive grounds to object to the relief sought by the appellant.

The Special Counsel cited a Supreme Court decision distinguishing between Courts, quasi-judicial bodies, and Tribunals, emphasizing the non-applicability of general limitation laws. However, the Tribunal dismissed this argument, asserting its authority to condone delays under the Customs Act, 1962, without limitation on discretion. The Tribunal highlighted its role in ensuring justice without bias, established under Article 323B of the Constitution.

The Tribunal clarified its position as a Tribunal under the Customs Act, not falling under the Supreme Court's categorization. It emphasized its power to dispense justice without peremptory dismissal, indicating that objections to seeking writ remedies are unwarranted. After considering the facts and circumstances, the Tribunal accepted the reason for the delay and granted condonation, directing the matter for disposal without considering other propositions not on record.

In conclusion, the Tribunal allowed the condonation of delay in filing the appeal, emphasizing the appellant's right to seek writ remedies and ensuring justice without bias or prejudice in the disposal of appeals under the Customs Act, 1962.