1986 (5) TMI 133 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing an appeal before the Tribunal due to a writ petition filed in the High Court.

Detailed Analysis:

The case involved an appeal filed by M/s. Coastal Papers Ltd., Rajahmundry, challenging an order dated 20.8.1979. The appeal was presented on 13.1.1986. The appellant sought condonation of delay in filing the appeal, citing a writ petition filed in the Andhra Pradesh High Court, which was dismissed on 16.12.1985, directing the appellant to file an appeal within four weeks. The appellant claimed the appeal was filed within the specified time limit as directed by the High Court.

The appellant's advocate argued that the delay in filing the appeal was due to the pendency of the writ petition and referred to judgments by the Madras High Court, emphasizing the importance of bona fide actions in pursuing legal remedies. The advocate contended that the delay was justified and should be condoned based on the circumstances and legal precedents cited.

The Respondent, represented by the SDR, opposed the condonation of delay, arguing that there was no specific direction from the High Court regarding condonation. The SDR referred to the provisions of the Limitation Act and contended that there was no sufficient cause for condoning the delay in filing the appeal.

After considering the arguments from both sides and examining the facts of the case, the Tribunal observed that the appellant had filed the writ petition well within the limitation period for filing a revision application under the Central Excises and Salt Act, 1944. The Tribunal referred to legal interpretations stating that a writ court could be considered a court of appeal, and the High Court's order indicated no delay in filing the appeal before the Tribunal.

Citing judgments from the Madras High Court, the Tribunal emphasized the importance of bona fide actions and the ability of the High Court to excuse delays in filing appeals under certain circumstances. The Tribunal concluded that the appellant had acted bona fide in filing the writ petition and subsequently the appeal, as directed by the High Court, and therefore, the delay in filing the appeal was condoned.

In summary, the Tribunal granted the condonation of delay in filing the appeal before the Tribunal, considering the circumstances surrounding the filing of the writ petition and the subsequent appeal as directed by the High Court. The decision was based on the principles of bona fide actions and legal precedents supporting the condonation of delays in such situations.