9911796707
TMI Blog1997 (4) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... was communicated on 14-6-1995. The due date for filing the appeal, therefore, expires on 14-9-1995. The appeal was actually filed in the Registry on 19-2-1997. 2. Arguing on the application, the ld. SDR Shri K.M. Mondal submitted that the impugned order was implemented uner bona fide belief that the facts and documentary evidences taken into consideration in passing the order were acceptable and authentic. It was submitted that investigations conducted by the Central Excise intelligence unit of the Customs, following an intelligence gathered in the month of Nov., 1996 revealed that the impugned order had been obtained by misrepresentation of facts and on documents of questionable veracity. The ld. SDR pointed out that the intelligence re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, the ld. SDR urged that from the time of receipt of intelligence to the filing of the appeal, the department had acted expeditiously. It was pleaded that larger public interest will suffer, if delay, in this case is not condoned. The Department could obtain evidence to show that the respondents herein had misused the duty free import facility against the value based advance licence under the duty exemption entitlement scheme. Therefore, the ld. SDR, argued that the delay in filing the appeal should be condoned and the matter may be remanded to the Commissioner (Appeals) to consider the issue afresh in the light of the fresh evidence that the department has since obtained. 3. The ld. Sr. counsel Shri M. Chandrasekharan appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The event which culminated in filing the appeal was the receipt of the intelligence. This event itself had occurred after the time limit for appeal had expired. In such a situation, it has been held by the Supreme Court in the case of Ajit Singh v. State of Gujarat - AIR 1981 S.C. 733 that such an event occuring after the time limit for appeal has expired cannot constitute sufficient cause for condoning the delay. Paras 6 7 of this judgment are as follows, in which the Supreme Court had held that the party is entitled to wait until the last day of limitation for filing an appeal. But when it allows limitation to expire and pleads sufficient cause for not filing the appeal earlier, the sufficient cause must establish that because of some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first because the State Government saw no case on the merits for an appeal, and it was filed only because the High Court had observed - and that was long after limitation had expired - that the case was fit for appeal by the State Government. Now it is true that a party is entitled to wait until the last day of limitation for filing an appeal. But when it allows limitation to expire and pleads sufficient cause for not filing the appeal earlier, the sufficient cause must establish that because of some event or circumstance arising before limitation expired it was not possible to file the appeal within time. No event or circumstance arising after the expiry of limitation can constitute such sufficient cause. There may be events or circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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