Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 220 - HC - Central ExciseCondonation of delay in filing appeal before commissioner (Appeals) - good case on merit - Denial of refund claim - Refund sanctioned at first instance - Later sanctioned refund declared errornoeus - Held that:- In the first round of litigation present petitioner was refunded the amount by way of order-in-original. The respondents have also not disputed the fact that the petitioner has extremely good case on merit. We also need to record the fact that the petitioner while challenging the order impugned before the Commissioner (Appeals) not only had preferred the application for condonation of delay, but, had also substantiated the same grounds with sufficient and acceptable grounds for condoning such delay and thus has explained sufficiently from the beginning such delay. It is a different aspect that appellate forums are bound by the law on the issue. Thus the total length of delay being very small and with extremely good ground on merit to sustain, we are of the opinion that non-interference at this stage would cause gross injustice to the petitioner. Therefore, we need to step in by invoking extraordinary jurisdiction. Such powers are required to be exercised very sparingly and in event of extraordinary circumstances in an appropriate case where otherwise we would fail in our duty that such powers are needed to be invoked. We are therefore, of the opinion that orders impugned and appellate forums dated 7-1-2011 and 18-12-2009 though not be interfered with and yet the impugned order of Order-in-Original dated 23-2-2009 requires to be quashed and set aside. Decided in favour of assessee.
|