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2021 (10) TMI 987 - SC - Central ExciseMaintainability of appeal - appropriate forum - different Commissionerate was being established and in that process inefficiency occurred - remedy to file an appeal within a particular time limit - HELD THAT - We consider this hardly a proper justification except that it is a result of inefficiency of the working of the Department and lack of knowledge of legal remedy. Since some similar matters are stated to be pending consideration, we are inclined to condone the delay, subject to deposit of ₹ 10,000/- as costs in each of the special leave petitions with the Supreme Court Group C (Non-Clerical Employees Welfare Association) within three weeks. The applications for condonation of delay are accordingly allowed.
Issues:
Delay in processing the file due to establishment of a different Commissionerate and lack of knowledge of legal remedy. Analysis: The judgment delivered by the Supreme Court addressed the issue of delay in processing a file for six months due to the establishment of a different Commissionerate and lack of knowledge regarding the appropriate legal remedy. The respondent provided two excuses for the delay: the inefficiency caused during the establishment of a new Commissionerate and the misunderstanding regarding the correct legal procedure. The Court acknowledged the reasons provided but deemed them insufficient, attributing the delay to the inefficiency within the Department and the lack of understanding of legal remedies. Despite this, considering the pendency of similar matters, the Court decided to condone the delay on the condition that a sum of &8377; 10,000/- be deposited as costs in each of the special leave petitions with the Supreme Court Group 'C' (Non-Clerical Employees Welfare Association) within three weeks. The applications for condonation of delay were allowed, and the Court granted exemption from filing certified copies of the impugned judgment. Further, the Court issued notice and tagged the matter with Civil Appeal No. 6550/2015 (Diary No. 23247/2015) for further proceedings.
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