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TMI Blog2013 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... have condoned the delay – a decided in D.R. Industries v. Union of India (2008 (3) TMI 213 - HIGH COURT GUJARAT) - The delay was sufficiently described - The Proceedings revert back to the adjudicating authority for fresh consideration and disposal – in extra-ordinary cases where an assessee can show extra ordinary circumstances explaining the delay - the assessee may invoke the writ jurisdiction of this Court but not as a matter of right – the assessee would have suffered gross injustice if he could not file appeals before the Commissioner (Appeals) within a period of 90 days on account of circumstances beyond their control – the court did not express any final opinion on Cenvat credit involved – petition allowed in the favour of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. There was reshuffling of the tasks in the office. Learned advocate who was in-charge of this task had left the organisation and that therefore, it was not noticed that appeal was not filed promptly. On merits the counsel submitted that issue is covered in favour of the petitioner by virtue of decision of the Tribunal in case of Lathia Industries Suppliers Co. Pvt. Ltd. v. CCE dated 20-10-2011. In that view of the matter, he submitted that great hardship would be caused to the petitioners, if the issue is not permitted to be raised before any Court. 4. On the other hand, learned counsel Shri Darshan Parikh on behalf of the department opposed the petition contending that the Commissioner had rightly rejected the petitioners' ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra-ordinary cases where an assessee can show extra ordinary circumstances explaining the delay and also gross injustice done by the adjudicating authority, the assessee may invoke the writ jurisdiction of this Court. Hence, in cases where the assessees have suffered gross injustice and they could not file appeals before the Commissioner (Appeals) within a period of 90 days from the date of communication of the order-in-original on account of circumstances beyond their control, such assessees can invoke the powers of this Court under Article 226 of the Constitution but, of course, not as a matter of right." 6. In the present case, we record that delay was sufficiently explained. We are also prima facie of the opinion that the Tribunal's dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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