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Issues:
1. Delay in filing an appeal against an order declining to grant a refund of excise duty. 2. Jurisdiction of the Tribunal to condone the delay in filing the appeal. 3. Interpretation of relevant notifications affecting the duty payment. 4. Applicability of legal precedents in similar cases. Detailed Analysis: Issue 1: The petitioner, a corporation engaged in public transport, filed a writ petition due to the second respondent's order declining to condone the delay in filing an appeal against the non-refund of excise duty. The delay was attributed to the discovery of a subsequent notification waiving duty with retrospective effect, prompting the belated appeal. The Tribunal dismissed the petition for condoning the delay, citing lack of convincing reasons. The petitioner argued that the delay was justified due to the new notification's impact on the refund claim. Issue 2: The Tribunal's jurisdiction to condone the delay was challenged by the petitioner. Section 35-B(5) empowered the Tribunal to condone delays for sufficient cause without limitation. The Tribunal's failure to appreciate the reason for the delay, namely the subsequent notification affecting duty payment, was highlighted. Legal precedents were cited to support the contention that the delay was justifiable under the circumstances. Issue 3: The interpretation of notifications affecting duty payment was crucial in this case. The petitioner's decision not to pursue the matter after the initial order, based on legal advice and the nature of the first notification, was deemed reasonable. The subsequent notification's retrospective effect altered the situation, leading to the belated appeal. The Tribunal's failure to consider this aspect in dismissing the petition was a key point of contention. Issue 4: Legal precedents, including a Supreme Court judgment and a Division Bench decision, were cited to support the petitioner's argument. These precedents highlighted the importance of subsequent notifications or clarifications in justifying delays in filing appeals. The contrast with a previous decision cited by the Revenue's counsel underscored the unique circumstances of the present case, leading to a favorable judgment for the petitioner. The High Court, in its judgment, set aside the Tribunal's order, emphasizing that the delay was justifiable due to the impact of the subsequent notification. The Court directed the restoration of the appeal on file for further consideration on merits. The decision was based on the Tribunal's failure to exercise its jurisdiction properly and the sufficiency of the reasons provided by the petitioner for the delay.
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