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TMI Blog2022 (12) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... he conduct of the appellant in not pursuing the matter in a time bound manner, considering the fact that the present claim for refund is for the subsequent period, i.e., from October, 2008 to December, 2008, we are of the view that this aspect of the matter can be taken note of by the learned Tribunal while considering the application for condonation of delay - taking note of the peculiar facts and circumstances, we are inclined to interfere with the order passed by the learned Tribunal. Appeal allowed. - M.A.T No.1663 of 2022 with I.A. No.CAN 1 of 2022 with I.A. No.CAN 2 of 2022, with M.A.T No.1765 of 2022 with I.A. No.CAN 1 of 2022 with I.A. No.CAN 2 of 2022,M.A.T No.1766 of 2022 I.A. No.CAN 1 of 2022 with I.A. No.CAN 2 of 2022 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (for short, the Tribunal ) dated 4th February, 2021. By the said order, the learned Tribunal had dismissed the miscellaneous applications filed by the appellant for condonation of delay in filing the appeal before the Tribunal against the order passed by the Commissioner of Central Excise and Service Tax (Appeals- I) dated 20th February, 2013. The learned Writ Court was of the view that there is no error in the order passed by the Tribunal as sufficient cause has not been shown by the appellant for condonation of inordinate delay. 7. After elaborately hearing the learned Advocates for the parties and carefully perusing the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that there is inordinate delay and no reasonable explanation had been done. The settled legal position is that none benefits by lodging an appeal belatedly unless and until there are mala fides attributed to the appellant for not preferring the appeal petition within the time prescribed under the statute. Likewise, it is also equally well-settled that a person, who has not been diligent and who has slept over the matter, cannot be rewarded by the Courts and Tribunal by exercising discretion in his / her favour. 10. Thus, we are required to see as to whether the appellant falls in any one of the aforementioned category of cases. Under normal circumstances, we would have dismissed the appeal right away but however, what has prompt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Tribunal dated 4 th February, 2021, there is no indication as regards the submission, which were made by the appellant. 12. In the light of the above, though we do not fully approve of the conduct of the appellant in not pursuing the matter in a time bound manner, considering the fact that the present claim for refund is for the subsequent period, i.e., from October, 2008 to December, 2008, we are of the view that this aspect of the matter can be taken note of by the learned Tribunal while considering the application for condonation of delay. 13. Thus, taking note of the peculiar facts and circumstances, we are inclined to interfere with the order passed by the learned Tribunal. For the above reasons, the appeal is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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