2015 (1) TMI 1195 - AT - Service Tax

Condonation of delay - Held that - The appellant is still casual to consciously pursue the remedy ad law relating to limitation before the Tribunal is given go bye by the appellant. - present case is not a case which justifies to keep the appeal pending with an application for condonation of appeal with no good reason - Condonation denied.

Summary

Issues: Delay in filing appeal, Condonation of delay, Casual approach to remedy, Dismissal of appeals

In this judgment by the Appellate Tribunal CESTAT CHENNAI, the primary issue revolved around the repeated requests for adjournment by the appellant, leading to delays in the proceedings. The appellant had requested adjournments multiple times citing reasons such as unavailability of the person to file an affidavit, including a peculiar reason related to a marriage causing delay in filing the appeal. The Tribunal expressed concern over the casual approach taken by the appellant in pursuing the remedy against the impugned order, highlighting that the law of limitation should not be treated casually. The Tribunal emphasized that any casual interpretation of laws related to limitation would lead to an abuse of the legal process, potentially affecting the rights of the other party involved.

Another significant issue addressed in the judgment was the consideration of condonation of delay. The Tribunal acknowledged the potential prejudice the appellant might face if the delay was not condoned, possibly resulting in the appeal being dismissed at the threshold. However, the Tribunal also emphasized that the Revenue should not be deprived of recovering its dues, which were demanded by an adjudication order dated 15.3.2010. Despite the partial relief granted by the learned Commissioner (Appeals), the appellant's failure to actively pursue the remedy within the legal limitation period was noted as a crucial factor in the decision-making process.

The Tribunal relied on the guidance provided by the Apex Court decisions in N. Balakrishnan Vs. M. Krishnamurthy and Collector of Land Acquisition Anantnag & Anr. Vs. MST. Katji and Ors. to assess how applications for condonation of delay should be handled. While recognizing the potential prejudice to the appellant, the Tribunal concluded that the present case did not warrant keeping the appeal pending based on an application for condonation of delay with no substantial reasons provided. Consequently, all miscellaneous applications for condonation of delay, stay applications, and appeals were dismissed by the Tribunal.