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TMI Blog2018 (10) TMI 1768X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing the appeal, but the advocate had not filed the appeal in time. No explanation is furnished by the appellant as to why no follow up action was taken by the Managing Director of the appellant. The explanation furnished by the appellant, that the matter could not be followed up with the advocate because of difference in management, is vague and the Tribunal found it unacceptable. The present appeal is preferred against the order of the Tribunal refusing to exercise discretion to condone the delay - As we are satisfied that such exercise of discretion does not suffer from any error, much less an error which gives rise to a substantial question of law, we see no reason to exercise discretion to interfere - It would be wholly inappropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for condonation of the delay, was dismissed and, consequently, the appeal also stood dismissed. 3. Section 86 of the Finance Act, 1994 relates to appeals to the Appellate Tribunal and, under sub-section (1) thereof, an assessee, aggrieved by the order passed by the Principal Commissioner of Central Excise or the Commissioner of Central Excise under Section 73 or Section 83A or an order passed by the Commissioner of Central Excise (Appeals) under Section 85, may appeal to the Appellate Tribunal against such order within three months from the date of receipt of the order. Section 86(5) of the Finance Act enables the Appellate Tribunal to admit an appeal, after expiry of the relevant period referred to in sub-section (1) or sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower Court had condoned the delay of 883 days in filing the appeal. In an appeal preferred against such an order the Supreme Court held that, while sometimes delay of the shortest range may be uncondonable due to want of an acceptable explanation, in certain other cases, the delay of a very long range can be condoned as the explanation thereof is satisfactory; once the Court accepts the explanation as sufficient, it is the result of positive exercise of discretion and normally the superior Court should not disturb such a finding, much less in revisional jurisdiction, unless exercise of discretion is on wholly untenable grounds or is arbitrary or perverse; and exercise of discretion, by the Court below to condone the delay, should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT took a technical view in refusing to condone the delay. As noted hereinabove, the question of law which arose for the consideration of the Division Bench of the Allahabad High Court was whether the CESTAT was justified in refusing to condone the delay of 493 days in filing the appeal on the ground that it had no jurisdiction to condone the delay of more than 30 days. 8. Section 86(5) of the Finance Act confers jurisdiction on the CESTAT to condone the delay in filing the appeal beyond the three months' period stipulated in Section 86(1) of the Finance Act. The question which arises for consideration is not of absence of jurisdiction, but of the validity of the exercise of discretion by the Tribunal in refusing to condone the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission of Sri C.V. Narasimham, Learned Counsel for the appellant, that delay is not a relevant factor, would enable any person to prefer an appeal several decades after an order is passed by the appellate authority, rendering the very object of prescribing a period of limitation, for preferring an appeal, illusory and redundant. 10. In Mukesh Kumar v. Commissioner of Customs - 2015 (322) E.L.T. 201 (Del.), the order does not reflect the extent of delay in preferring the appeal. The Division Bench of the Delhi High Court took note of the fact that certain family problems and financial hardships had resulted in the delay, and that the delay should be condoned. As the aforesaid order of the Delhi High Court does not even record the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X
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