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TMI Blog2014 (10) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... lication made by the applicant seeking condonation of the delay caused in preferring the appeal has been turned down, and the stay application as well as the appeal have also been dismissed. 2. Mr. D.K Trivedi, learned advocate for the appellant invited attention to the application for condonation of the delay made by the appellant before the Tribunal to submit that sufficient cause has been made out for condoning the delay of 366 days in preferring the appeal. It was submitted that the appellant had entered into a contract with M/s Indian Rayon, in connection with which it was required to undertake various works such as fabrication work, removal and replacement of worn and torn pipes and sheets, etc. by cutting and welding them. For the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the appellant being a layman and a semi literate person relied upon the consultant for proper guidance, and was, therefore, not justified in not condoning the delay and dismissing the appeal. It was, accordingly, urged that the appeal does give rise to a substantial question of law and deserves to be allowed. 3. Opposing the appeal, Mr. H.C Buch, learned standing counsel for the respondent, submitting that the Tribunal, while rejecting the application for condonation of delay has duly considered the explanation advanced by the appellant and has not found the same to be satisfactory. Thus, it cannot be said that the discretion exercised by the Tribunal is in any manner improper or unjust so as to warrant interference. The appeal bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (Unit: Indian Rayon), Veraval. Accordingly, a show cause notice came to the issued to the appellant on 11.10.2010 which culminated into an order-in-original dated 30.11.2011 passed by the adjudicating authority. Against the said order, the appellant went in appeal before the Commissioner (Appeals) who dismissed the same by an order dated 21st August, 2012. The appellant, not being aware of the provisions relating to service tax, was not aware as to where to approach for filing the appeal. Whomsoever, he approached, had informed him that he would have to pay the entire amounts and then only file the appeal at Ahmedabad. The appellant did not have the necessary resources for paying such huge amount and in effect and substance, being engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. From the facts stated in the memorandum of application, it appears that the work carried out by the appellant is mainly in the nature of labour work, as such, the case put forth by the appellant that he were not aware of the intricacies of law, and therefore, could not approach the Tribunal in time appears to be quite plausible. It appears that the appellant was represented by a Chartered Accountant before the appellate authority and, therefore, relied upon him to give him proper guidance. However, since no proper guidance was given till the appellant contacted the learned advocate who represents him before the Tribunal, there was a delay in preferring the appeal. In the opinion of this court, when the appellant had approached v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case, the delay in preferring the appeal is not so huge so as to cause any undue prejudice to the respondent. Under the circumstances, if the delay is condoned, the only consequence would be that the appellant's appeal would be heard on merits. In the aforesaid premises, in the interest of substantial justice, the delay caused in preferring the appeal before the Tribunal is required to be condoned. The question is accordingly, answered in the negative, that is, in favour of the appellant and against the revenue. The Tribunal was not justified in not condoning the delay caused in preferring the appeal. 8. In the result, the appeal succeeds and is, accordingly, allowed. The impugned order passed by the Tribunal is hereby quashed and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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