2008 (9) TMI 385 - HC - Customs

Summary

Issues: Condonation of delay in filing Tax Appeal against the order of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 15-12-2005.

Analysis:
The judgment involves a request for condonation of delay of 323 days in filing a Tax Appeal against the order of CESTAT. The applicant had initially filed a Special Civil Application challenging the Tribunal's order, which was not entertained by the court due to the availability of an alternative remedy of appeal. However, the court granted liberty to the applicant to file an appeal against the CESTAT order. The applicant argued that there was no delay in filing the Tax Appeal, as it was filed within the statutory time period of 6 months from the date of the court's order on the Special Civil Application. The delay was attributed to pursuing the Special Civil Application. On the other hand, the respondents contended that the delay should not be condoned as the applicant had chosen to file a Special Civil Application instead of the required Tax Appeal, causing the delay.

The court, after hearing both sides, found that the applicant had shown sufficient cause for the delay in filing the Tax Appeal. It was noted that the delay was a result of pursuing the Special Civil Application challenging the Tribunal's order. Consequently, the court decided to condone the delay of 323 days in filing the Tax Appeal. The application for condonation of delay was allowed, and the court directed the Tax Appeal to be placed for admission hearing on a specified date.

In conclusion, the judgment highlights the importance of demonstrating sufficient cause for delay in legal proceedings. The court considered the circumstances under which the delay occurred and decided to condone it in this case, emphasizing the need for parties to adhere to the prescribed procedures and timelines in legal matters.