9911796707
TMI Blog2022 (9) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt the conduct of the party needs to be considered, which can be given a liberal approach, more particularly, when the appellant had suffered an order in the hands of the appellate authority on the ground that the appeal was barred by time and before the learned Writ Court on the technical ground that the limitation for preferring an appeal cannot be extended. Since the Tribunal is the last fact finding forum in the hierarchy of authorities, the appellant can be granted liberty to file an appeal before the Tribunal subject to certain conditions. Application is allowed in part and the order passed by the learned Single Judge is modified with the direction directing to the appellant to pay 25% of the due demand of Central Excise wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that ends of justice would be made if delay in filing the appeal is condoned. Accordingly, CAN 2 of 2022 is allowed and delay is condoned. 3) This intra-Court appeal is directed against the order dated 31.03.2014 dismissing WP 26799 (W) of 2013 filed by the appellant on the ground that the Court has got no power to direct the statutory appellate authority to entertain an appeal beyond the period of limitation prescribed under the Act. The learned Single Bench has noted the decision in the case of M /s. Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur, reported in 2008 (221) E.L.T. 163 (S.C.). The aforementioned legal position is a settled legal position and the learned Single Judge was perfectly right in not grantin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, CAN 1 of 2022 is disposed of. 5) Viewing the matter from the perspective of the revenue it would protect the interest of the revenue if an order is passed on merits of the matter since the order passed by the original authority in the year 2011 is continued to remain as a paper order till date. The appellant shall file an appeal before the Tribunal within fifteen days from the date of paying 25% of the demand in terms of the above direction. 6) It is made clear that the above direction has been passed considering the peculiar facts and circumstances of the case, more particularly, because the learned advocate representing the appellant had passed away. This order shall never be treated as a precedent in any other matter. 7) Ur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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