2014 (1) TMI 1656

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..... the appellant with certain mala fide intention preferred the appeal belatedly. That apart, the delay is not inordinate; but it is only 92 days. Therefore, in the interest of justice, this Court is of the view that the delay in filing the appeal should be condoned and accordingly, it is condoned. The Tribunal is directed to consider the matter on merits and in accordance with law subject to the appellant complying with the other provisions relating to the appeal. - Decided in favour of assessee.
CHITRA VENKATARAMAN AND T.S. SIVAGNANAM, JJ. For The Appellant : M.N. Bharathi For The Respondent : P. Mahadevan, CGSC JUDGMENT T.S. Sivagnanam, J. - This appeal by the assessee is directed against the final order passed by the Customs, Excis .....

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..... the facts and circumstances of each case and it can be followed by certain principles, by which Court can exercise its discretion. The Tribunal was of the view that the reasons for the delay as narrated by the appellant is without any details of events and it is not supported by any material and the mere affidavit of the appellant cannot be sufficient to condone the delay in filing the appeal. Consequently, the application for condoning of delay was rejected and the appeal along with the stay petition were also dismissed. 3. Challenging the said order, the present appeal has been filed and the assessee seeks admission of the same, on the following substantial questions of law: (a) Whether the order rejecting the appeal for belated filing .....

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..... and Mr. P. Mahadevan, learned Standing Counsel appearing for the Department. 5. It is no doubt true that the affidavit filed in support of the application for condonation of delay is sketchy and does not give specific details as to when the papers were entrusted to their counsel and such other matters. 6. Be that as it may, the appellant has raised substantive issues for consideration before the Tribunal in the matter of demand of Service Tax and imposition of penalty equivalent to the demand. Further more, there is no allegation that the appellant with certain mala fide intention preferred the appeal belatedly. That apart, the delay is not inordinate; but it is only 92 days. Therefore, in the interest of justice, this Court is of the vi .....

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