2024 (3) TMI 981 - SCH - Central Excise

Condonation of delay of 1191 days in filing this appeal - HELD THAT - The belated manner in which the present appeal has been filed would not call for reiteration. Therefore, accepting the submissions of learned counsel for the respondent the appeal is dismissed on the ground of delay, leaving open the question of law, if any, which arises in this appeal to be agitated in any other appropriate appeal. Application disposed off.

Summary

Issues Involved: Delay in filing the appeal, condonation of delay, dismissal of appeal on grounds of delay and laches.

Delay in Filing the Appeal:
The Supreme Court noted a significant delay of 1191 days in filing the appeal, with the impugned order dated 16.11.2015 not being challenged until 11.3.2019. The delay was attributed to unintentional reasons, as per the additional affidavit filed by the appellant seeking condonation of the delay.

Condonation of Delay:
The appellant's senior counsel explained that a previous appeal filed in 2018 against the same impugned order was withdrawn, and liberty was granted to file a fresh appeal. However, the respondent argued that the subsequent appeal was also belatedly filed and was not directly against the impugned order, leading to a dismissal plea based on delay and laches.

Dismissal of Appeal on Grounds of Delay and Laches:
The respondent's counsel contended that the delay in filing the appeal, even after the liberty granted by the Court, warranted the dismissal of the appeal. The Court concurred with the respondent's submissions, emphasizing the belated manner in which the present appeal was filed, ultimately leading to the dismissal of the appeal on the grounds of delay. The Court left open the possibility of raising any legal questions in a separate appropriate appeal.

This judgment highlights the importance of timely filing appeals and the consequences of significant delays in the legal process. The Court's decision to dismiss the appeal underscores the need for parties to adhere to procedural timelines and diligently pursue legal remedies without undue delay.