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TMI Blog2018 (8) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... er, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. The impugned order passed by the Appellate Authority cannot be sustained. In order to do justice between the parties, the delay has to be condoned exercising the powers of this Court under Articles 226 and 227 of the Constitution of India and the mater requires reconsideration by the Appellate Authority - petition allowed by way of remand. - Writ Petition No. 27849 of 2018 (T-RES) - - - Dated:- 11-7-2018 - MR. B. VEERAPPA J. PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Rules, 2002 and in terms of Rule 25(1)(a) of Central Excise Rules, 2002 read with Section 11AC(1)(c) of the Central Excise Act, 1944 as amended by the Finance Act, 2015. However, the penalty was reduced to 25% of duty demanded above, provided the whole of such duty demanded, interest leviable thereon along with reduced penalty is paid within 30 days of the date of receipt of the order. Aggrieved by the said order, the petitioner filed an appeal in File No.400/17/BM/CE [order-in-appeal No.BEL Excus 000 APP MSC -293-2017-18] as per Annexure-F before the Government of India, Ministry of Finance, Department of Revenue, Office of the Commissioner of Central Tax (Appeals) at Mysore and the Appellate Authority consider the entire mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a delay of 156 days in filing the appeal and therefore the appellate authority has no power to condone the delay and therefore he sought to dismiss the writ petition. 7. I have given my anxious consideration to the arguments advanced by the learned counsel for the parties and perused the entire material on record carefully. 8. The 2nd respondent issued show cause notice to the petitioner to show cause as to why outstanding balance defaulted duty of excise of ₹ 47,38,497/- shall not be demanded and recovered from the assessee under the provisions of Section 11A(4) of the Central Excise Act. The petitioner submitted its reply. The 2nd respondent after considering the reply, by an order dated 16.11.2016 has reduced the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. It must be grasped that judiciary is respected not on account of its power to legalise injustice on technical grounds but because it is cap able of removing injustice and is expected to do so. My view is fortified by the Judgment of the Hon ble Supreme Court in the case of DHIRAJ SINGH vs. STATE OF HARYANA reported in (2014)14 SCC 127. 10. For the aforesaid reasons, the impugned order passed by the Appellate Authority cannot be sustained. In order to do justice between the parties, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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