2019 (10) TMI 639 - HC - Customs

Conddonation of delay of 3666 days in filing appeal - sufficient cause has not been shown to condone the delay - HELD THAT - Having regard to the fact that substantial contentions are available for the appellant it is only appropriate to grant the appellant one more opportunity to file a better affidavit explaining the reasons for the delay. The matter should be remitted back to the Tribunal - appeal allowed by way of remand.

Summary

Issues:
1. Delay in filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal.
2. Whether the delay should be condoned.
3. Request for an opportunity to file a better affidavit explaining the reason for delay.

Analysis:
1. The appeal was filed against an order by the Customs, Excise and Service Tax Appellate Tribunal, highlighting a significant delay of 3666 days in filing the appeal. The Tribunal, upon review, found that there was no sufficient cause presented to justify condoning the delay. The appellant sought another chance to submit a more detailed affidavit elucidating the reasons behind the delay.

2. During the proceedings, the learned Senior Standing Counsel representing the respondent argued against condoning the delay, alleging that the appellant's intent was merely to prolong the legal process. The respondent contended that such a substantial delay should not be overlooked or excused.

3. In response, the appellant's counsel emphasized that there were valid contentions to be raised in the appeal, especially regarding pending assessments and allowed appeals for different periods. The appellant stressed the importance of being granted an opportunity to provide a more comprehensive affidavit, stating that failure to do so would result in severe hardship. Acknowledging the substantial contentions put forth by the appellant, the Court deemed it appropriate to allow the appellant another chance to submit a better affidavit explaining the reasons for the delay.

4. Consequently, the Court decided to remit the matter back to the Tribunal, setting aside the impugned order. The Tribunal was directed to accept the application to condone the delay and enable the appellant to file a more detailed affidavit outlining the cause of the delay. The Tribunal was instructed to review the application in accordance with the law, ensuring a fair consideration of the circumstances presented.