TMI Blog2010 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... serious illness caused to his mother and thereafter to himself. The Tribunal has dismissed the appeals filed by the writ petitioners stating that the reasons assigned by the petitioners were not satisfactory and in any case the subsequent delay has not been explained properly. Challenging the common order passed by the Tribunal, the present writ petitions have been filed. – held that - admittedly there is some laxity on the part of the petitioners in filing the appeals in time. The petitioners were not diligent enough to file the appeals within the stipulated time even though the delay caused is not willful or deliberate. Hence taking into consideration of the above said factual position, this Court is of the opinion that the interest of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /390/06, C/586/06 respectively, in sofar as the petitioner is concerned and to quash the same and to condone the delay and to direct the 1st respondent herein to dispose off the appeal on merits. For Petitioners: Mr.A.K.Jayaraj (in W.P.Nos.26451, 26437, 25540 25159/2007) For Respondents: Mr.T.R.Senthilkumar SSCCE ST (in W.P.Nos.26451, 26437 25540/2007) For Respondents: Mr.K.Ramakrishna Reddy SCGSC (in W.P.25159/2007) CMMON ORDER In view of the common issues involved in all the writ petitions and also in view of the fact that a common order has been passed which has been challenged in these writ petitions they have been taken up together for disposal. 2. The petitioners filed appeals to the first respondent, challenging t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly when the authorised representative himself has accepted the responsibility for not presenting the appeal in time. 4. The learned counsel has relied upon the judgment of this Hon'ble Court reported in 2007 (5) S.T.R. 9 [KATHIRAVAN PIPES PVT. LTD. v. CESTAT, CHENNAI] and the judgment rendered in W.P.Nos.29609 to 29612 of 2008 dated 26.03.2009, wherein this Hon'ble Court has followed the earlier order and allowed the writ petitions. Hence the learned counsel for the petitioners submitted that all the writ petitions will have to be allowed giving an opportunity to the petitioners to agitate their rights before the first respondent, more so according to the learned counsel the issue involved in the appeal has been covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave to be seen on the facts of each case. Since in the present case on hand, the only issue involved is the condoning of delay caused by the petitioners in preferring the appeal to the first respondent, this Court is of the opinion that the petitioners need not be driven to go for further appeal at this stage causing more delay. 8. The authorised representative of the petitioners have filed an affidavit in all the applications explaining the reasons for the delay in filing the appeal, the first respondent ought to have given anxious consideration to the reasons assigned in the said affidavit and also the various legal issues raised in the appeal. The rules to technicalities shall not stand in the way of a party getting the relief before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner sought for condoning the delay 25 days and a part of which has been explained by producing the medical certificate. Hence, this Court is of the view that the second respondent ought to have condoned the delay and allowed the petitioner to have their case decided on merits. But, that course has not been adopted and the order of the second respondent has also been confirmed by the Tribunal. This Court is of the view that the orders of respondents 1 and 2 are to be set aside and the delay in filing the appeal can be condoned. 7. Accordingly, the orders of respondents 1 and 2 are set aside. The delay in filing the appeal is condoned. The second respondent is directed to number, take the appeal on file and decide the issue on merits b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of this order. The learned counsel for the respondents Mr.T.R.Senthilkumar submitted that during the pendency of the writ petitions by way of interim orders the petitioners have given bank guarantee and therefore the said bank guarantee will have to be directed to be kept alive by the petitioners. Considering the said request, the Bank guarantees given by the writ petitioners already are directed to be kept alive till the disposal of the appeals. 11. With these observations, the writ petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed. sri To 1. The Customs Excise and Service Tax, Appellate Tribunal, No.36, Haddows Road , Shastri Bhavan Annex Building , Chennai-600006. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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