9911796707
TMI Blog1987 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... as 22 days, taking the date of dispatch of the appeal by post to be the date of filing the appeal. In this application for condonation of delay he has prayed for condonation of the delay in filing the appeal. 2. In the application, it has been stated that the delay has been caused due to inter-departmental consultation and the administrative procedures involved before the final decision was taken to file the appeal. It has also been stated that in spite of paucity of staff, earnest efforts have been made to finalise the issue and file appeal as early as possible, and at no stage any intentional or wilful delay has occurred. The papers had to pass through several hands within the Collectorate office and also the records were received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal duly typed and put up for A.C. s sign. on 12-5-1983. 13-5-1983 Appeal dispatched by Regd. Post on 13-5-1983 to Assistant Registrar, Bombay. 3. During the hearing before us, Shri Shishir Kumar, SDR has relied on this Tribunal s decision in Collector of Customs, Bombay v. Godrej Soap Ltd., reported in 1985(21) E.L.T. 529(T) in which this Tribunal held that in the matter of condonation of delay the Government s case can be said to be different from that of an individual who has to make up his own mind who can normally be presumed to be aware of all the relevant factors of the case. The Government on the other hand, has to take into consideration the public interest and so, long time may be required for enquiry and consideration befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... want of bona fide was imputable to a party. There was a delay of 36 days in that case and there was no explanation for the period between 16-3-1985 and 26-3-1985. The Tribunal did not condone the delay. In the said case, the Tribunal considered the two decisions relied upon by Shri Shishir Kumar. The learned Advocate also relied upon this Tribunal s decision in the case of Collector of Customs, Bombay v. Gujarat State Fertilizers Co. Ltd., Bombay, reported in 1985(20) E.L.T. 362, in which it was held that sufficient cause mentioned in Section 35B of the Central Excises Salt Act, 1944 could not be construed too liberally merely because the party in default was the Government. The law of limitation operated equally for or against a priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the interpretation of the expression sufficient cause . In paragraph 3 of the judgment, the Hon ble Supreme Court has further held as follows : The expression sufficient cause employed by the legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice - that being the life - purpose for the existence of the institution of Court. It is common knowledge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But the message does not appear to have percolated down to all the other Courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that :- 1. Ordinarily a litigant do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-appeal was received in the office of the respondent on 21-1-1983. The time limit of three months for filing appeal expired on 20-4-1983. This period was spent in correspondence with the Assistant Collector of Central Excise, Division I, Baroda for obtaining the case records and his comments. Although the respondent is not called upon to explain the delay in action within the normal period of three months, we cannot but observe that the offices of the Collector of Central Excise and the Assistant Collector of Central Excise, Div. I being at the same station of Baroda, the Department could save valuable time if the written reference calling for case records and comments was followed up by personal contact. In the time-chart enclosed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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