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2017 (12) TMI 1142 - AT - Service TaxCondonation of delay in filing appeal - applicant claim that provisions of Section 14 of the Limitation Act, would apply to the facts of the present case and hence the period during which the writ/appeal pending before Hon’ble Bombay High Court should be excluded for calculating the period of limitation for filing the appeal of the cross-objection - Section 35B (3), (4) & (5) of CEA. Held that: - Tribunal has been granted the power to condone the delay if it is satisfied that there was sufficient cause for not presenting the appeal within the period prescribed under Sub-Section 3 of Section 35B of Central Excise Act. It is also seen that no upper limit has been prescribed for condoning the delay in filing the appeal provided sufficient cause is shown for not presenting the appeal within the prescribed period. Hon’ble Apex Court in the case of Ketan V. Parekh Versus Special Director, Directorate of Enforcement and another. [2011 (11) TMI 62 - SUPREME COURT OF INDIA], has interpreted Section 29(2) of the Limitation Act, by observing that wherever the law prescribed a complete code prescribing time limit as well as power of condonation like an upper limit for condonation of delay or grounds of condonation, the law of limitation cannot be invoked to by-pass the same. In the instant case, laws of limitation cannot be invoked as we are dealing with a complete code prescribed under Central Excise Act, where not only the period of limitation is prescribed but also the grounds on which condonation can be granted are prescribed. However it is seen that, as against the provisions examined in para 4 above, there is no upper limit for period of condonation in the instant case. Thus there is no necessity to invoke the provisions of the Limitation Act, so long as the reasons of delay are covered by the provisions of law. Whether there was reasonable cause for delay? - Held that: - when various High Courts had taken a clear stand on the issue the appellants approach to Hon’ble High Court on the same issue of pre-deposit was not with clean hands. Even after the decision of Hon’ble High Court was received the appellants delayed the filing of appeal for a long time. This shows the callous approach. Application for COD dismissed.
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