Condonation of Delay - requirement of reasonable and justifiable grounds for delay

PJ/Case Laws/2012-13/1045

Case: Space Exim Pvt. Ltd. V/s Commissioner of C. Ex., Rajkot

Citation: 2012 (25) S. T. R. 60 (Tri. – Ahmd.)

Issue:- Delay in filing appeal – no condonation in the absence of reasonable and justifiable ground – cogent evidence required to be submitted for condoning delay.

Brief Facts: - There is delay of 10 months and 14 days in filing the present appeal before the Tribunal. The impugned order was passed by the Commissioner (Appeals) on 6-10-09 and the appeal stand filed by the appellant on 20-10-10.

The appellants have made a prayer for Condonation of Delay.

Appellant’s Contention: - Appellants submitted that the said order was shown to their previous Consultant, who was of the opinion that no appeal should be filed against the same. Accordingly, the appeal was not filed. It is only subsequently when the present Consultant guided the appellant that appeal should have been filed against the impugned order they accordingly filed the same.

Reasoning of Judgement: - The Tribunal found that admittedly, the appeal against the impugned order was not filed by the appellant as a result of conscious decision taken by them, based upon the advice given by the Consultant to them. Having decided that no appeal is required to be filed, subsequently the same was filed on change of opinion. In opinion of the Tribunal, the above action on the part of the appellant can not be a reasonable and justifiable ground for condoning the delay. It is also seen that the matter had come up earlier on record, when the appellants were directed to substantiate their plea by producing an affidavit of the previous Consultant, who guided them not to file an appeal. However, the appellants have expressed their inability to file such affidavit or to produce any other evidence to show that the appeal was not filed within time as a result of opinion given by the Consultant.

In view of the above, Tribunal held that there is no reason to condone the delay. Application accordingly rejected. In as much as the delay is not condoned, the appeal filed by the appellant has become liable to be rejected as barred by limitation.

Decision: - Appeal disposed off.

Comment:- This is small decision but a landmark decision where it is clearly held that there should be reasonable cause for delay in filing of appeal.

Comments

PJ/Case Laws/2012-13/1045

Post a Comment

Query