TMI Blog1990 (12) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal herein holding that they are eligible for modvat benefit in respect of the plastic holders as inputs for the transfusion bottles manufactured by them taking note of the fact that the cost of such holders is included in the value of the bottles cleared by them on payment of duty. The date of receipt of the copy of the order appealed against was 15-3-90 and the appeal has been received in the Registry of the Tribunal on 3-7-90. The delay beyond the due date for filing the appeal is thus seventeen days. In the condonation of delay application the reason for the delay has been explained as follows. 13-6-90 After doing the preliminaries in regard to examination and review over the subject order in appeal, the file was final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Collector of Land Acquisition, Anantanag v. Mst. Katiji and Others, 1987 (28) E.L.T. 185 (S.C.) and of the Delhi High Court in the case of Indian Telephone Industries v. Customs, Excise Gold (Control) Appellate Tribunal, reported in 1987 (32) E.L.T. 651, (Delhi). These cases took note of the fact that the processing of files in Government offices take more time because of the different stages involved. The delay in this case was not deliberate or due to any negligence. The delay is only of 17 days and has occurred despite due deligence in handling the work. He pleaded that the delay may be condoned and the appeal heard on merits. 3. The arguments were opposed by the learned counsel, Shri R.N. Bajoria and Shri J.P. Khaita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for condonation of delay. In the case of Collector of Central Excise v. National Chemical Works, 1986 (26) E.L.T. 151 a delay of 12 days in filing the appeal was not condoned by the Tribunal observing that the matter was all along handled by the department in a very routine way and there is nothing on record to show that the department was diligent enough or showed any sense of urgency to show that the appeal was filed on time. The department has relied upon the case of Collector of Land Acquisition v. Mst. Katiji decided by the Supreme Court reported in 1987 (28) E.L.T. 185 (S.C.) which decision had been adopted by the Delhi High Court in the case of Indian Telephone Industries v. Customs, Excise Gold (Control) Appellate Tribunal whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er their decision in the Katiji case relied upon in the appeal. In this case, a delay of 51 days in filing the S.L.P. was not condoned by the Supreme Court after taking into account the list of dates given in the application for condonation of delay. The Hon ble Supreme Court observed that even giving the latitude that the Government being impersonal takes longer time than the private bodies or the individual, from the facts narrated in the list of dates, there was no sufficient cause to explain the delay. 6. From the foregoing discussion, we find the decision as to the existence of sufficient cause to condone the delay in filing the appeal or petition had been taken depending upon the facts and circumstances in the respective case. Comin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd matter necessary alacrity and despatch does not appear to have been displayed but the file was processed in a casual manner. Going by the contents of the appeal, we find that it largely follows the pattern of the order in original itself passed by the Assistant Collector and the issue involved viz., whether the manufactured goods are cleared as just glass bottles or as a system consisting of the bottle with the supporting stand the value of the goods being made up of all the units should not have taken elaborate time to justify the contributory delay at successive stages. In the circumstances, we are not satisfied that the applicant has made out a case of sufficient cause having prevented him from filing the appeal in time. Hence, we dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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