Latest - TMI e-Newsletter
New User/ Regiser
2022 (9) TMI 434 - Central Excise
Condonation of delay in filing the appeal - time limitation - power of Court to direct the statutory appellate authority to entertain an appeal beyond the period of limitation prescribed under the Act - HELD THAT:- The learned Single Bench has noted the decision in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT]. The aforementioned legal position is a settled legal position and the learned Single Judge was perfectly right in not granting relief sought for by the appellant. However, we are of the view, a party should not be left remediless. No doubt the conduct of the party needs to be considered, which can be given a liberal approach, more particularly, when the appellant had suffered an order in the hands of the appellate authority on the ground that the appeal was barred by time and before the learned Writ Court on the technical ground that the limitation for preferring an appeal cannot be extended.
Since the Tribunal is the last fact finding forum in the hierarchy of authorities, the appellant can be granted liberty to file an appeal before the Tribunal subject to certain conditions.
Application is allowed in part and the order passed by the learned Single Judge is modified with the direction directing to the appellant to pay 25% of the due demand of Central Excise within a period of six weeks from the date of receipt of the server copy of this order.