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PJ/CASE LAW/2015-16/2822

Delay in filling of appeal condonable only for bonafide reason.

Case:-A.B.T. KUMAR & COMPANY V/S COMMISSIONER OF C. EX. & S.T., JAMSHEDPUR
 

Citation:- 2015 (39) S.T.R. 850 (Tri. – Kolkata)

Brief facts:- Miscellaneous Application was filed seeking condonation of delay of 107 days in filing the appeal due to accident of Chartered Accountant Staff.

Appellant’s Contention:- On direction of good honour, the consultant filed a detailed affidavit with date chart in support of the application seeking condonation of delay. The principal reason mentioned for delay was that the staff of Chartered Accountant met with an accident which resulted into severe injury and due to this appeal could not be filed in time. On demand by tribunal to provide medical certificate indicating the injury of the said staff, appellant file another Miscellaneous Application stating that said staff has left the job of the Chartered Accountant’s Office, therefore, no Medical Certificate could be filed.

Respondent’s Contention:-The matter was heard on 22nd April, 2014 and the ld. Consultant was directed to file detailed affidavit with date chart in support of the application seeking condonation of delay. After going through the filled affidavit the tribunal asked the appellant to file a medical certificate of the staff which clearly state the fact of injury. Due to non presentation of staff medical certification and even staff details. This situation clearly represents deficiency in the bonafideness of the applicant about the facts narrated in the Miscellaneous Application stating reasons for delay.

Reasoning of Judgement:- The Hon’ble Supreme Court in the case of Living Media India Ltd.v. Office of the Chief Post Master General - 2012 (277) E.L.T. 289 (S.C.), has specifically laid down that while considering the application of condonation for delay, bonafideness of the applicant needs to be examined

Decision:-The Stay Petition and Appeal, are also dismissed.

Comment:-The essence of the case is that for condoning delay in filing appeal there should be genuine and bonafide reasons. Every delay cannot be condoned by the Tribunal.

Prepared By:-  Manish Satyani

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