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2023 (3) TMI 62 - AT - Central ExciseSeeking condonation of delay of 9 years and 11 days in filing the appeal - Area based exemption - effect of N/N. 17/2008-CE dated 27.03.2008 - HELD THAT - In similar circumstances in the appellant s own case vide Interim Order No.71/2021 dated 23.08.2021, this Tribunal condoned the delay in filing the appeal before the Tribunal. Following the precedent decision in the appellant s own case, the delay of 9 years and 11 days in filing the appeal is condoned. Registry is directed to list appeal for final hearing in due course.
Issues:
Delay in filing the appeal before the Tribunal. Analysis: The appellant, located in the State of Assam, sought condonation of a 9-year and 11-day delay in filing the appeal before the Tribunal. The appellant had been availing benefits under Notification No.32/1999-CE, which was later amended by Notification No.17/2008-CE. The appellant had challenged the amended Notification before the Guwahati High Court, which stayed the Notification. During this period, the adjudicating authority passed an order for fixation of a special rate of value addition. Due to the stay from the High Court, the appellant did not challenge the order. Subsequently, the High Court ruled in favor of the appellant in November 2014, setting aside the Notification. The Revenue challenged this decision in the Apex Court, which resolved the issue in April 2020. Following this, the appellant filed the appeal within two months. In a previous interim order in the appellant's case, the Tribunal had already condoned a delay in filing an appeal. Citing this precedent decision, the Tribunal decided to condone the 9-year and 11-day delay in filing the current appeal. The Tribunal directed the Registry to list the appeal for final hearing in due course. This judgment highlights the Tribunal's consideration of the appellant's circumstances, including the legal proceedings and delays faced in challenging the Notification and subsequent orders. The decision to condone the delay was based on previous rulings in the appellant's favor and the specific timeline of events leading to the filing of the appeal. The Tribunal's decision underscores the importance of legal precedent and equitable treatment in addressing delays in legal proceedings.
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