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2010 (6) TMI 614

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..... ed. - C/483/2009-MUM - A/190/2010-WZB/C-II/CSTB - Dated:- 14-6-2010 - S/Shri P.G. Chacko, S.K. Gaule, JJ. Shri Manish Mohan, SDR, for the Appellant. Shri Naresh Thacker, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. There are two applications before us, both filed by the appellant (Revenue), one for condonation of delay of the appeal and the other for stay of operation of the impugned order. We take up the first application. 2. The appellant received a copy of the impugned order on 23-4-08 and filed the present appeal on 18-5-09. The extent of delay is nearly 300 days, as against 387 working days mentioned in the present application. This application says that the delay has occurred on accou .....

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..... the inordinate time taken by the review committee itself. That committee took more than 4 months to approve the proposal for filing appeal. This approval came on 10-11-08. The committee thereafter took more than 6 months to sign the authorization letter for filing the appeal. Any reshuffle of staffers during the interval can hardly be cited as a reason for the delay of the appeal. Having approved the proposal on 10-11-08, it was open to the review committee to monitor the procedure for filing the appeal, considering the statutory period of limitation for the appeal. This apparently, was not done in the present case, to the detriment of the Revenue. 3. The ld. SDR has fairly requested for a favourable decision in the public interest rathe .....

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..... The ld. counsel has also claimed support from Union of India v. Tata Yodogawa Limited [1988 (38) E.L.T. 739 (S.C.)] wherein the Apex Court refused to condone the delay of 51 days involved in the filing of a Special Leave Petition by Union of India. The Apex Court rejected the plea that such delay was always beyond the control of the Government. Their Lordships observed further We are aware of the fact that the Government being impersonal takes longer time than the private Bodies or the individuals. Even giving that latitude, there must be some way or attempt to explain the cause for such delay . The ld. SDR has sought to underline latitude having to be shown to the department, and has, in this connection, relied on the decision in the cas .....

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