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TMI Blog2018 (12) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... so as to attach penalty to a proceeding. Limitation is not intended to destroy the rights of parties. No prudent man would purposely lodge an appeal belatedly, unless and until the person has some mala fide intention to do so. The substantial question of law is answered in favour of the assessee - appeal allowed - decided in favor of appellant. - Civil Miscellaneous Appeal Nos.2704 and 2705 of 2018 - - - Dated:- 22-11-2018 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Appellant : Ms.P.Srija for Mr.G.Natarajan For the Respondent : Mrs.Aparna Nandakumar, Senior Standing Counsel COMMON JUDGMENT T.S.SIVAGNANAM, J. Heard Ms.P.Srija, learned counsel appearing for the appellant and Mrs.Aparn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... informed that the Orders-in-Appeal have been passed on 01.12.2014 and despatched to the assessee on 08.12.2014. 6. According to the assessee, they have not received the copy of the order. Therefore, on coming to know of the same, they approached the jurisdictional Central Excise Officer, sought for a certified true copy of the same, which was furnished to the assessee on 15.12.2016. The assessee filed appeals before the Tribunal on 25.09.2017. 7. According to the Department, there were two spells of delay, namely, the period between the date on which the Orders-in-Appeal were passed and the date on which the period of limitation expired; and the date on which the appellant received the certified true copy of the order from the jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any record to controvert what has been said by the assessee, thus, virtually admitted the case of the assessee. In any event, there is no loss of revenue to the Department, since the entire duty and interest had already been paid as also penalty under Section 78. 11. Thus, in our considered view, the Tribunal could have examined the matter on merits. Since very often, several appeals are filed before this Court by the Department with delay of more than 300 days. In case, the delay in presenting the papers also is more than 200 days, yet the Court exercises its discretion and condone the delay, so that the parties can agitate the matter on merits and a decision can be taken on the questions of law raised. 12. Law of limitation is found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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