9911796707
TMI Blog2012 (12) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ndards applicable for a case involving suspension of CHA licence or in the matter of taking steps for substitution of heirs to a property cannot be applied to a matter involving refund of taxes paid. The appellants have been negligent in pursuing the remedies available to them. The power granted to the Tribunal under Section 86(5) is to be exercised only if there has been sufficient cause for the delay. We are not satisfied that the reasons explained are reasonable and sufficient to justify the delay of 383 days. - Decided against the assessee. - SERVICE TAX APPEAL NO. 1468 OF 2011 - ST/A/431 OF 2012-CUS - Dated:- 5-6-2012 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. Prakash Shah for the Appellant. B.L. Soni for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. The Applicant came to know about the non-filing of appeal at the time of finalising the financials for the year 2010-11 on 7th September, 2011. Thereupon the management of the Applicant decided to file the appeal with the present application for condonation of delay. 4. It is submitted that the delay has been on account of a genuine and bona fide reason. There was no deliberate negligence on the part of the Applicant in approaching the Hon'ble Tribunal within the prescribed time. The Applicants submit that no prejudice would be caused to the Respondent if the delay in filing the above Appeal is condoned. However, if the delay is not condoned grave harm and prejudice will be caused to the Applicant as they will be denied of a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply for filing a claim for rebate of tax on services exported, we are not examining the merits of the legal issue at this stage. 4. Section 86(5) of Finance Act, 1994 there is a discretion vested with the Tribunal for condoning delay in filing of the appeal if sufficient cause is shown for the delay in filing the appeal. In this case, the reasons given are that one of the employees were terminated and he left job without properly handing over papers with him. We notice that even after the matter had come to the notice of the management no sense of urgency was shown by the appellant in filing the appeal. 5. In support of their prayer for condonation of delay, the applicants rely on a few decisions. The decision of higher Courts cited o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receive a liberal construction so as to advance substantial justice when no negligence or inaction or want of bona fides is imputable to a party. In a particular case whether explanation furnished would constitute "sufficient cause" or not will be dependent upon facts of each case. There cannot be a straitjacket formula for accepting or rejecting explanation furnished for the delay caused in taking steps. But one thing is clear that the courts should not proceed with the tendency of finding fault with the cause shown and reject the petition by a slipshod order in over-jubilation of disposal drive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bona fides ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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