Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1556 - BOMBAY HIGH COURTCondonation of delay in filing appeal - whether the Tribunal was justified in dismissing the appellant's appeal on account of delay of 188 days in filing the appeal before it? - HELD THAT:- The Tribunal found the delay in filing the appeal was not satisfactorily explained by the appellant. This essentially on the ground that the evidence to support the inability to attend work due to back pain was a medical certificate issued by a Paediatric Surgeon. It was in the above circumstances, the Tribunal took a view that the delay does not deserve to be condoned. The view taken by the Tribunal may be a possible view. However, in case of doubt, the benefit, if any, must go in favour of the appellant - We do feel in matters such as these, a more liberal approach should be adopted as nobody gains by delaying filing of an appeal and when the reasons for the delay is a plausible reason which is not alleged to be untrue then the ends of justice would require condoning the delay and by considering the issue on merits. Delay condoned - the appeal of the appellant would be restored to the file of the Tribunal.
|