Home Case Index All Cases Customs Customs + SC Customs - 1988 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (12) TMI 116 - SC - CustomsCondonation of delay in presenting revision application - Held that:- Sufficient cause for condoning delay in presenting revision application, now appeal, has not been made out. From the application for condonation of delay supported by an affidavit it would appear that the appellants filed refund application due to mistaken advice of C.D. Sharma, retired Inspector, Central Excise and later they consulted a Counsel. Before mistaken legal advice can be considered ground for condoning the delay in presenting appeal or revision application it should be shown that the parties sought advice of competent counsel and such advice was given exercising reasonable skill and care after proper examination and due care and caution. In the instant case all these aspects are lacking. This apart Shri C.D. Sharma left appellants employment in December 1981 and then the matter was entrusted to Shri D.P. Garg. Shri. D.P. Garg does not appear to have taken any action and is said to have left for a foreign country. The particulars given are extremely vague and general and on that basis sufficient cause for condoning inordinate delay of 104 days, to our mind, is not made out. We therefore reject the application. As a consequence application for admission of additional evidence along with appeal in respect of which the condonation of delay application is made are also dismissed.
|