2007 (5) TMI 254 - HC - Central Excise

Summary

Issues: Condonation of Delay in Filing Reference Petition

In this judgment by the High Court of Punjab & Haryana at Chandigarh, the issue at hand is the condonation of a significant delay of 1273 days in filing a Reference Petition seeking a reference of a question of law arising from an order of the Custom, Excise and Gold (Control) Appellate Tribunal (CEGAT), now known as the Central Excise and Service Tax Appellate Tribunal (CESTAT).

The Court noted that the delay was sought to be condoned on the ground of pursuing another remedy under a bona fide belief. However, it was observed that there was a lack of evidence showing how the delay period was spent in pursuing the other remedy. The Court highlighted that the case was never listed before the High Court of Delhi, as claimed, and no proceedings from the Delhi High Court were presented. Despite a liberal view, the Court found the inordinate delay of 1273 days in filing the petition to be unjustified and not beyond the control of the applicant for any sufficient cause. Drawing a parallel to a previous case, the Court emphasized that the matter seemed to have been pursued recklessly and negligently.

Consequently, the Court held that the application for condonation of delay was devoid of merit and dismissed it. As a result of the delay itself, the main petition seeking reference of a question of law was also dismissed. The judgment serves as a reminder of the importance of diligently pursuing legal remedies and the consequences of unjustified delays in the legal process.