1984 (11) TMI 179 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing an appeal before the Appellate Tribunal.
2. Responsibility of Solicitors in filing the appeal before the correct forum.
3. Whether the delay in filing the appeal was intentional or due to a bona fide mistake.
4. Application of legal principles regarding the responsibility of clients for the actions of their chosen advocates.

Analysis:
1. The application sought condonation of delay in filing an appeal before the Appellate Tribunal due to the appeal being inadvertently filed before the wrong authority. The applicants' Solicitors explained the mistake and subsequent actions taken to rectify it. The appeal was eventually filed in the correct office after the mistake was discovered.

2. The Solicitors handling the case inadvertently filed the appeal before the Appellate Collector instead of the Appellate Tribunal. The Senior Solicitor's delay in verifying the mistake and taking corrective action was noted, indicating a lack of diligence and indifference on the part of the Solicitors.

3. The delay in filing the appeal was attributed to a bona fide mistake on the part of the Solicitors. The applicants' Advocate argued that the innocent clients should not suffer for the mistake made by their chosen Solicitors. The Supreme Court's judgment in Rafiq v. Munshilal was cited in support of this argument.

4. The Departmental Representative contended that the delay was inexcusable and highlighted the Solicitors' lack of prompt action in rectifying the mistake. The responsibility of the applicants to ensure the proper filing of their appeal was emphasized, along with the procedural requirements that were not met by the Solicitors.

5. The Tribunal acknowledged the mishandling of the case by the Solicitors but ultimately decided to condone the delay and admit the appeal. The judgment emphasized that the innocent applicants should not suffer due to the mistakes of their chosen Advocates, aligning with the principle laid down by the Supreme Court in Rafiq v. Munshilal.

This detailed analysis of the judgment showcases the issues involved, the arguments presented by both sides, and the Tribunal's reasoning in deciding to condone the delay and admit the appeal despite the Solicitors' mishandling of the case.