2018 (3) TMI 1422 - AT - Central Excise

Condonation of delay in filing appeal - approach to wrong forum - Held that - the Section 14 of Limitation Act, 1963 have role to play as the applicants have approached to the wrong forum for taking the remedy against impugned orders - relying on the decision of the Hon ble Apex Court in the case of Pasupati Overseas Pvt. Ltd. 1996 (3) TMI 133 - SUPREME COURT OF INDIA , we condone he delay in filing the appeals by allowing applications for condonation of delay - Petition allowed.

Summary

Issues:
Condonation of delay in filing appeals before the Tribunal.

Analysis:
The applicants sought condonation of delay in filing appeals before the Tribunal, citing withdrawal of Writ Petitions before the High Court as the reason for the delay. They invoked Section 14 of the Limitation Act, 1963, to support their plea. The Ld. AR for the Revenue argued that the appellants intentionally bypassed the mandatory pre-deposit condition by approaching the High Court and subsequently withdrawing their Writ Petitions. The Ld. AR relied on a Tribunal decision in the case of Team Global Logistics Private Ltd. to oppose the condonation of delay. After hearing both parties and examining the records, the Tribunal considered the objections raised by the Ld. AR regarding the mandatory pre-deposit issue. The Tribunal noted that in a previous case involving Team Global Logistics Pvt. Ltd., the High Court dismissed a Writ Petition due to the availability of an alternate remedy, emphasizing the significance of mandatory pre-deposit. However, in the present case, the Tribunal distinguished the circumstances, highlighting that similarly situated petitioners had their Writ Petitions entertained by the High Court, leading to a favorable outcome. The Tribunal concluded that the applicants had mistakenly approached the wrong forum for redressal, thus invoking Section 14 of the Limitation Act, 1963, to condone the delay in filing the appeals.

The Tribunal's decision was influenced by the precedent set by the Hon'ble Apex Court in the case of Pasupati Overseas Pvt. Ltd., emphasizing the importance of adhering to the correct legal procedures. The Tribunal acknowledged that the applicants were in a situation similar to other petitioners whose Writ Petitions were successful, thereby justifying the condonation of delay in this case. Considering the issue at hand and the previous rulings by the High Court, the Tribunal allowed the applications for early hearing of the appeals. Consequently, the Tribunal directed the Registry to schedule the appeals for final hearing on a specified date, ensuring a timely resolution of the matter.