Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal - Central Excise - 1077/01/2021
Extract
..... nd Supreme Court, the latest being the Instruction dated 23.12.2020 vide file of even no. (copy available on CBIC website). Despite the same, appeals/ petitions are being filed before High Courts and Supreme Court belatedly, highlighting no extra-ordinary circumstances while filing Condonation of Delay Applications. 2. In this regard, Hon’ble Supreme Court has been viewing practice of filing appeals after inordinate delay critically and consequently imposing costs on the Petitioners. In one such case of Union of India v. Jitendra in SLP (Crl.) Diary No. 24676/2020, Hon’ble Apex Court in judgment dated 08.01.2020 noted “We have been repeatedly deprecating the practice of authorities coming before this Court after inordinate .....
..... erulal in SLP (C) Dy No. 9217/2020 and Municipal Corporation of Greater Mumbai & Ors. v. Uday N. Murdukar in SLP (C) Dy No. 9228/2020. 4. It is also imperative to highlight certain observations of Hon’ble Supreme Court in the case of Office of the Chief Post General & Ors. v. Living Media India Ltd = 2012 (4) TMI 341 - SUPREME COURT in Civil Appeal No. 2474-2475 of 2012, which is as follows: "12) It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed .....
..... tments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates, according to us, the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay." (emphasis supplied) 5. Hence, the field formations are directed to strictly adhere to the aspect of limitation in filing appeals/ petitions before Courts/ Tribunal. Reference may also be made to Instruction vide F.No. 1080/DLA/50/Tech/Monitoring/SLPs-Appeals/16 dated 01.06.2017 (copy available on CBIC website) wherein the fresh timelines for filing SLP and Civil Ap .....