2008 (1) TMI 371 - HC - Service Tax

Delay of 6 months in filing appeal - whether the Tribunal has rejected the application for condonation of delay by exercising it s discretionary power judiciously - no satisfying reason has been given by the Tribunal for rejection of the application - Considering the submissions and in the interest of justice delay is condoned impugned order is set aside - matter remanded to the Tribunal with a direction to decide the appeals on merit

Summary

Issues:
Delay in filing appeal, exercise of discretionary power by Appellate Tribunal

Analysis:
The main issue in this case revolves around the delay in filing the appeal and whether the Appellate Tribunal judiciously exercised its discretionary power in not condoning the delay. The delay in question was about 6 months, and the appellants argued that the Tribunal did not provide a satisfactory reason for rejecting the application for condonation of delay. The appellants explained the reasons for the delay, stating that they were not informed about the order until much later, and as soon as they became aware, they took immediate action to file the appeal within the stipulated time.

Upon hearing the arguments from both parties, the Court considered the submissions and decided to condone the delay in the interest of justice. The Court set aside the Tribunal's order and directed the matter to be sent back to the Tribunal for a decision on the appeals based on merit. As a result, both appeals were allowed, indicating that the Court found merit in the appellant's argument regarding the delay and the exercise of discretionary power by the Tribunal.

In conclusion, the judgment focused on the issue of delay in filing the appeal and the Appellate Tribunal's discretionary power in condoning the delay. The Court ultimately decided to set aside the Tribunal's order and send the matter back for a decision on the appeals based on merit, emphasizing the importance of substantial justice in the case.