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2018 (5) TMI 1918 - HC - Central ExcisePrinciples of natural justice - condonation of delay in filing appeal - HELD THAT:- Misc. Appeal Nos. 213-215/2012 was preferred, because initially the appeal, which was preferred by this appellant, before the CESTAT, Kolkata was dismissed ex parte vide order dated 25-4-2012 and thereafter, Miscellaneous Application was preferred for quashing and setting aside the ex parte order which has also been dismissed vide order dated 30-8-2012 - It appears that Commissioner (Appeals) has not condoned the delay of 11 days and therefore, appeal was preferred before CESTAT, Kolkata and thereafter, again, Misc. Appeal had to be preferred by this appellant before the CESTAT, Kolkata. It ought to be kept in mind by the Commissioner (Appeals) that too much technicality ought not to have been taken. 11 days’ delay could have been condoned looking to the reasons given by this appellant by imposing reasonable cost. Unnecessarily, the work of the Court has been increased by the Commissioner (Appeals) and thereafter by CESTAT, Kolkata. Whenever such type of delay in double digit is occurring, it can be condoned by imposing a reasonable cost and as far as possible, the matter should be decided on merits, instead of falling into the trap of technicality - The Commissioner (Appeals) ought to have appreciated that if the amount involved is less than ₹ 10.00 Lacs or Rs. 25.00 Lacs and the delay is in double digit, it can be condoned very easily by the Commissioner (Appeals), instead of increasing the work of higher hierarchy. Delay condoned - matter remanded to the Commissioner (Appeals), Central Excise and Service Tax, Ranchi by restoring Order-in-Appeal No. 39/JSR/2009 - appeal allowed.
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