9911796707
TMI Blog2014 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have condoned the same - Delay condoned. - CEA No. 1 of 2014 - - - Dated:- 5-3-2014 - MR. A.M. SAPRE AND MR. A.K. GOSWAMI, JJ. For the Appellant. : Mr. A Chetia, learned counsel For the Respondent : Mr. R Dubey, learned Standing Counsel, Central Excise JUDGEMENT Per : A M Sapre : This is an appeal filed by the appellant (assessee) under Section 35G of the Central Excise Act, 1944 against the impugned order No.M-23/A-79/KOL/2013 dated 21.3.2013 passed by the Customs, Excise Service Tax Appellate Tribunal (for short hereinafter called the Tribunal ) in Excise Appeal No.E/197/2010. By the order impugned, the Tribunal dismissed the appeal filed by the appellant on the ground of limitation. Since the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Interpretation of statutes -- Code of procedure-Opportunity to be heard - (Civil) P.C. (1908), Pre.) - ILR (1945) Kar 1, AIR 1945 Sind 98 and ILR (1951) 1 Raj 311, AIR 1952 Raj 12, Overruled. A Code of procedure must be regarded as such. It is procedure something designed to facilitate justice and further its ends; not a penal enactment for punishment and penalties; not a thing designed to trip people up. Too technical a construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for the further laws of procedure are grounded on a principle of natural justice which requires that me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing them an opportunity of being heard to both the parties. Having regard to the nature of the controversy, the grounds taken in the appeal herein explaining the cause which resulted in delay in filing the appeal and further keeping in view the observations made by the Supreme Court in Sangram Singh (supra), we feel that the delay in the present case before the Tribunal should have been condoned. Since the Tribunal did not condone the delay, we, on our own, condone the delay and hold that the appeal before the Tribunal was within the time. Accordingly and in the light of the foregoing discussion, the appeal succeeds and it is hereby allowed. The impugned order is set aside and the appeal filed by the appellant before the Tribunal is h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
