2017 (10) TMI 80 - HC - Central Excise

Restoration of Appeal - Condonation of delay of 2659 days in filing appeal - According to the appellant, it was unaware of the judgment and it was therefore, that the delay has occurred - Held that - The assertion of the appellant that it was unaware of the judgment of the Apex Court has not been found to be untrue. Similarly, the Tribunal has also not found untrue the claim of the appellant that the relevant files were misplaced - considering the huge financial liability that will be fastened on the appellant, the Tribunal should not have dismissed the application for condonation of delay filed by the appellant - delay condoned - appeal restored.

Summary

Issues:
Appeal against order passed by Customs, Excise & Service Tax Appellate Tribunal - Delay in filing appeal - Condonation of delay - Restoration of appeal filed by Kerala State Road Transport Corporation.

Analysis:

1. The appeal was filed by the Kerala State Road Transport Corporation challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore. The issue revolved around condoning the delay of 2659 days in filing the appeal and restoring the appeal to file. The Tribunal had dismissed the application for restoration based on the delay. The appellant claimed unawareness of a crucial judgment by the Apex Court, leading to the delay. The Tribunal's decision was based on the absence of a Committee of Disputes (COD) from the High Power Committee, which was a prerequisite for the appeal to be maintained by a State undertaking.

2. The High Court examined the facts and found that the judgment of the Apex Court in 2011 had recalled the ONGC judgment, which was the basis for constituting the committee. The appellant's claim of being unaware of this judgment was not deemed untrue by the Court. Additionally, the Court noted that the Tribunal did not find false the appellant's assertion that relevant files were misplaced. Considering the significant financial liability on the appellant, the Court opined that the Tribunal erred in dismissing the application for condonation of delay.

3. Consequently, the High Court set aside the Tribunal's order and directed the condonation of the delay in filing the appeal. The Court instructed the Tribunal to consider the restoration application filed by the appellant, ensuring notice to the respondent, and to pass orders in accordance with the law. The appeal was disposed of in favor of the Kerala State Road Transport Corporation, emphasizing the importance of fair consideration in matters of delay and restoration of appeals in legal proceedings.