2003 (11) TMI 100 - HC - Central Excise

Summary

Issues:
1. Condonation of delay in preferring an appeal before the Customs Excise & Gold (Control) Appellate Tribunal, Kolkata.

Detailed Analysis:
The writ application challenges the Customs Excise & Gold (Control) Appellate Tribunal's order rejecting the petitioners' application for condonation of delay in appealing. The Tribunal found that the petitioners failed to establish sufficient cause for the delay. However, the High Court emphasized that discretion must be exercised reasonably and not arbitrarily. The burden should have been on the respondents to prove why the delay should not be condoned. The petitioners claimed that they handed over all necessary documents to their representative immediately after receiving the order, but the representative passed away, leading to the delay. The High Court cited established legal principles that laches and negligence on the part of the advocate or authorized agent can be valid reasons for condoning delay. The High Court criticized the Tribunal for not following these principles and held that the petitioners had shown sufficient cause for the delay.

The High Court concluded that the petitioners had indeed demonstrated sufficient cause for the delay and, therefore, allowed the writ petition, condoning the delay. Consequently, the judgment and order of the Tribunal were set aside, and the Tribunal was directed to register the appeal and hear it on its merits in accordance with the law. The writ petition was disposed of without any order as to costs.