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TMI Blog2019 (2) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... e is delay of 452 days in filing the appeal. The only reason that has been stated by the Appellant in their application is that the delay has occurred on account of the on account of heavy workload in the section dealing with the matter and the transfer of the officers from the section. No other ground has been mentioned for seeking such condonation of delay - this delay in undertaking the statutory obligation caused on the officer authorized by the Committee of Chief Commissioners to file the appeal within period of one month cannot be explained on the ground of heavy workload and transfers of concerned persons. If such a ground is pleaded and admitted, then prescription of statutory time limit for filing the appeal within one month from the date of receipt of order from Committee of Chief Commissioners will lose its relevance. The substantial cause to be shown for delay in presenting the appeal cannot be the work load on the section. Even transfers cannot be reason as the period of delay is nearly 452 days. In the present case, no sufficient cause has been shown for delay in presenting the appeal in present case, as is required to be shown in terms of Section 129D(4) read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth of June 17 during the period there is a transition among the officers due to the Annual General Transfer. There is inflow of new officers in every section and the officers being new to the section might have inadvertently missed the order of the Committee. Therefore, due to this, delay may have occurred in filing of appeal within the prescribed time. 8. During the routine scrutiny and updation of pending legal matters, the pendency of action in respect of this case was noted and it was then taken up immediately for filing an appeal in the Hon ble CESTAT. The delay is deeply regretted and it is humbly requested to the Hon ble CESTAT to kindly condone the delay and examine the matter on merit. 9. It is respectfully submitted that the delay of 452 days in filing the present Appeal is unintentional on the part of the Revenue. There is no mala fide intention and it is a genuine oversight which may kindly not be allowed to affect the merit of the case. The delay is sincerely regretted and immediate efforts have been undertaken to avoid recurrence of such delay in the future. All the officers of the department have been cautioned and all such cases having similar circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e specified by the Committee of Principal Chief Commissioners of Customs or Chief Commissioners of Customs in its order. Provided that where the Committee of Principal Chief Commissioners of Customs or Chief Commissioner of Customs differs in its opinion as to the legality or propriety of the decision or order of the Principal Commissioner of Customs or Commissioner of Customs, it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs, if is of the opinion that the decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order. (2) . (3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated by this tribunal in series of decisions stating that penalty under Section 114A is equivalent to the duty evaded. 5.1 We have considered the ground made for seeking the condonation of delay in the presenting the appeal before Tribunal and also the grounds presented during the arguments. 5.2 The only reason that has been stated by the Appellant in their application is that the delay has occurred on account of the on account of heavy workload in the section dealing with the matter and the transfer of the officers from the section. No other ground has been mentioned for seeking such condonation of delay. 5.3 An interesting feature to be noted in this case is Committee of Chief Commissioner gave an order for review dated 09.06.2017, received by the Commissioner on 23.06.2017. From the date of receipt Committee of Chief Commissioner orders for review appeal should have been filed within one month time. In our view this delay in undertaking the statutory obligation caused on the officer authorized by the Committee of Chief Commissioners to file the appeal within period of one month cannot be explained on the ground of heavy workload and transfers of concerned persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody including the Government. 13) In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and accepta ..... 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