9911796707
TMI Blog1991 (2) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout giving a full and fair opportunity to the appellants by way of personal hearing or affording them cross examination of important witnesses and officers on whose evidence the Department had placed reliance, the same was challenged as violative of the principles of natural justice in the High Court of Karnataka in Writ Petition No. 21333/89 and the High Court also granted interim stay of the order by its order dated 29-11-1989. The Writ petition was dismissed on 16-10-1990 on the ground that alternative remedy was available by way of appeal. The High Court further held that the problem in relation to limitation could also be solved if the petitioner approaches the appellate authority by seeking for exclusion of time taken in writ proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings that they would not oppose the delay on grounds of limitation, if the appellants filed the appeals within a period of two months from the date of the order of the High Court in the writ petition namely 16-10-1990. The appeals have been filed on 14-12-1990 well within the period of two months from the date of the order on the writ petition. The Department also has submitted that they are not opposing the applications for condonation of delay. The facts and the circumstances of the case clearly indicate that being genuinely aggrieved by the impugned order on grounds of violation of natural justice the petitioners approached the High Court and inasmuch as the High Court was seized of the matter the appellants had not filed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants instead of pursuing the statutory remedy provided under the Central Excises Salt Act, 1944 chose to file Writ petition in the High Court of Karnataka and interim stay of the order of the lower authority was also granted. The Hon ble High Court however, disposed of the petition with a direction that the appellant file appeal before the Tribunal and as seen from the order of the High Court reproduced above. The Hon ble High Court left open for the Tribunal to consider the application for condonation of delay in filing the appeal beyond the period of limitation provided in the Statute and the Hon ble High Court has observed as under: whether the time taken in pursuing this petition should be excluded will also be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Madras in the case of J.M. Bansali others taken note of by the Tribunal are reproduced below for convenience of reference: In deciding the question whether sufficient cause is shown by the assessee to excuse the delay in filing the appeal, the most relevant factor to be taken into account is whether the party concerned has bona fide prosecuted some other proceedings because of which delay has occurred in filing the appeal. It may be that, in selecting a particular remedy, the party may have been ill-advised. The test is not whether in law the other remedy prosecuted is legally correct and justifiable. There may however be cases where ex facie, the remedy chosen by the assessee is unjustified and may show lack of bona fides. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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