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TMI Blog2019 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... s made out for the delay - Therefore, the view taken by the Tribunal in the present facts cannot be said to be perverse. The proposed question of law does not give rise to any substantial question of law. Thus, not entertained - Appeal dismissed. - Central Excise Appeal No. 115 of 2019 - - - Dated:- 15-7-2019 - M.S. Sanklecha and S.C. Gupte, JJ. Shri Ram Ochani with Sham Walve, for the Appellant. None, for the Respondent. ORDER This appeal under Section 35G of the Central Excise Act, 1944 (the Act) read with Section 83 of the Finance Act, 1994 (Finance Act), challenges the order dated 18th February, 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal against Order-in-Original No. 100/COMMR/(Dr.KNR)/CGST CEX/MC/17-18, dated 26-3-2018 passed by the Commissioner, CGST CEX, Mumbai Central showing the names and addresses of respondents as follows : M/s. P.N. Writer Co. Pvt. Ltd. 105, Dr. B. Ambedkar Road, Next to Voltasagar, Kalachowky, Mumbai - 400033. 2. It is submitted that the delay of _______ days in filing this appeal is not on account of any negligence or inaction on the part of the department. PRAYER 1. In view of the foregoing submissions, it is most humbly prayed that the Hon ble Tribunal may be pleased to condone the delay and admit the appeal for the purpose of hearing on merits in the interest of ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aggrieved, the Revenue is in appeal before us. 6. Mr. Ochani, the Learned Counsel appearing for the appellant Revenue submits that the impugned order of the Tribunal has adopted a very technical view in rejecting the application for condonation of delay. It ought to have condoned the delay of 67 days in filing the appeal and considered the issue on merits. It is submitted that the impugned order of the Tribunal is in defiance of the Apex Court s decision in Collector, Land Acquisition Anantnag Anr. v. MST. Katiji and Ors. 1987 (28) E.L.T. 185 which directs a liberal approach in matters of condonation of delay. In the above view, it prayed that the impugned order be set aside and the matter be restored to the Tribunal for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over a year after introduction of GST and yet the Revenue claims to be hampered in discharging its duties under the Act and Finance Act. Thus, in these facts, in the absence of any acceptable/believable reason for not filing an appeal, no fault can be found with the impugned order of the Tribunal, in holding that the reason given for the delay as sufficient cause, namely, the introduction of GST is on the face of it is unacceptable as the orders in question were all passed much after the introduction of GST. The occasion to adopt a liberal approach in matters of condonation of delay would only arise if some cause is made out for the delay. Therefore, the view taken by the Tribunal in the present facts cannot be said to be perverse. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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