9911796707
TMI Blog2009 (5) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order dated 15-10-2007 passed by the Commissioner (Appeals). The appeal has been filed on 10-12-2008. It is the case of the applicant that the appellant was under the belief that the liability in relation to the order passed by the Additional Commissioner on 25-7-2006 in relation to the show cause notice issued on 31-3-2006 and addressed to M/s Ariane Orgachem Pvt. Ltd. (hereinafter referred to as Ariane ) was required to be contested by the said Ariane and, therefore, they did not file any appeal against the order dated 15-10-2007 but consequent to the letter dated 15-9-2008 issued by the Superintendent of Central Excise and Customs, Aurangabad-II Division demanding the dues in terms of the order passed by Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in three months from the date of the letter issued by the Superintendent demanding dues in accordance with the order of the Commissioner (Appeals), the delay deserves to be condoned. 4. The learned DR, on the other hand, submitted that it is not correct to say that the department proceeded against the applicants only in September, 2008 but in fact steps were taken by the department as long back as on 3-4-2008 and in that connection our attention was invited to the reply sent by the applicants to the letter of the department dated 3-4-2008. He further submitted that business of Ariane was transferred to the applicants in 2007 and their own letter dated 29-6-2007 disclosed that all the documents including the documents pertaining to the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge 76) to the department that transferor company has preferred any appeal before the CESTAT against the order of Commissioner (Appeals). So, we were under the bona fide belief that since the matter is being dealt with by them we are not required to do anything. However, we when have received letter F.No. WR-l/Ariane/OIO/2007-08 dated 15th September, 2008 from the Range Superintendent asking us to pay the Government dues, immediately we have again contacted the said company who has given all the papers including CESTAT Order few days back. We have contacted our consultant at Rajkot and who opined that an appeal with request to condone delay has to be filed, hence the present appeal before this august tribunal. The above contents of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Tribunal that they found it necessary to prefer the appeal. Once it is apparent from the records and the contents of the application that the applicants were kept fully informed about the proceedings in the matter by Ariane, and the same being further confirmed by the applicants themselves under letter dated 17-4-2008 it is obvious that they very well knew about the order of the Tribunal immediately after it was passed and the same was passed on 23-6-2008. Simultaneously, the intention on the part of the department to take steps against the applicants in the matter was known to the applicants pursuant to letter dated 3-4-2008 by the department to the applicant. Being so, if at all they were aggrieved by the order of the Tribunal da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id case and the legislative intent behind Section 5 of the Limitation Act, 1963, the Apex Court had laid down certain guidelines to be adopted while dealing with the issue regarding the delay in filing an appeal. Undoubtedly those are the broad guidelines for all the Courts and Tribunals to follow. Besides that was an appeal by the State against the order of the High Court refusing condonation of delay of four days, and in that regard the Apex Court also observed that there is no warrant for a step motherly treatment to the State in the matter of condonation of delay. It was also observed that the State represents the collective cause of the community and does not deserve a litigant non grata status. At the same time, it is settled law that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
