9911796707
TMI Blog2006 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice availed by them during the period 16-11-97 to 1-6-98. The original authority had also imposed equal amount of penalty and had demanded interest. Disposing the appeal filed by the respondents, the Commissioner (Appeals) set aside the order of the lower authority relying on a decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II - 2006 (3) S.T.R. 230(Tribunal) = 2004 (165) E.L.T. 161 (Tri Del.) upheld by the Supreme Court vide 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.) = 2005-TIOL. 105-SC-ST. The demand had been made in that case pursuant to the proceedings under Section 73 of Finance Act, 1994. The Tribunal had held that Section 73 applied to persons liable to file return under Section 70. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department, Smt. R. Bhaghya Devi, SDR cited the following decisions of the Supreme Court and cited the observation of the Apex Court as follows:- (i) Collector v. MST. Katiji Others - 1987 (28) E.L.T. 185 (S.C.) (ii) State of Haryana v. Chandra Mani -2002 (143) E.L.T. 249 (S.C.) (iii) State of Nagaland v. Lipok AO - 2005 (183) E.L.T. 337 (S.C.) Though standard of proof of "sufficient cause" was not different in cases of State and private litigant, they could not be put on same footing as individual would always be quicker in taking decisions. The Govt, being a impersonal machinery where no one was in charge of the matter was directly hit or hurt by the judgment sought to be subjected to appeal and the inherited bureaucratic meth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sufficient reason for condoning the delay. In the case of Ballarpur Industries Ltd. v. CCE - 1993 (68) E.L.T. 631, the Tribunal decided that appeal filed after change of legal position/clarification by a subsequent decision was not a just cause for condonation of delay in late filing of appeal. Learned Advocate further submitted that the condonation of delay application did not indicate when the Civil Appeal was filed and the reason for the delay between the admission of the Civil Appeals and the filing of the subject appeal. 5. 1 have considered the rival submissions. From the condonation of delay application it is obvious that the appeal had been belatedly filed not because of the slow functioning of the department. It is apparent tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur view, the doctrine of "just cause" and condonation of delay thereunder is not intended to provide any premium under such circumstances and as such we are unable to subscribe to such a proposition." "13. We, under the circumstances find no justifiable ground to hold that the applicants were prevented by just and sufficient cause, from agitating the matter, so as to warrant any condonation of delay. On the contrary, the party having accepted the verdict of the Collector (Appeals), has permitted the time to lapse, and has come only when some new point, on account of some other decision, is now available. The application for condonation of delay under the circumstances, does not merit any consideration." In view of my above findings and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
