TMI Blog2013 (7) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ve reasonable and acceptable explanation for the delay and there was a bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. Condonation of delay is an exception and should not be used as an anticipated benefit for the government departments – In the instant case, the affidavit in support of the Motion does not give any explanation for the delay but merely states that the process takes reasonable time – Decided in favor of Revenue. Credit of Additional Excise Duty (AED) utilised for payment of Basic duty of Excise - AED credit utilised was paid into the revenue through PLA and the original AED credit for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification of mistake on 8 July 2010. (c) CESTAT dismissed the rectification application on 17 January 2011. (d) On 30 January 2012 the appellant filed Writ Petition in this Court challenging the impugned order which was disposed of on 31 August 2012 by this Court with liberty to file a fresh Petition. (e) The accompanying Central Excise Appeal was filed on 7 January 2013 and the present Notice of Motion for condonation of delay was filed on 10 January 2013 in this Court. 3. Learned counsel for the appellant Revenue submitted that the delay has occurred due to the fact that the appellant was prosecuting bonafide its application for rectification of mistake and thereafter the Writ Petition in this Court. Therefore, according to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur view, it is the right time to inform all the government bodies, their agencies and instrumentals that unless they have reasonable and acceptable explanation for the delay and there was a bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. The government departments are under a special obligation and ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for the government departments. The law shelters every one under the same light and should not be swirled for the benefit of a few. The affidavit in supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to 1.3.2003. In terms of the provisions enacted in Finance Act, 2004, the debits were held not amounting to payment of duty and the assessee was required to meet the same obligation by payment from PLA. In the instant case, the debits were held to be of no consequence when the assessee was required to pay duty initially discharged using AED (GSI) credit. Therefore, the credit needed to be restored and was correctly ordered so by the Commissioner. We find considerable merit in the finding of the Commissioner that but for the statutory changes introduced with effect from 1.3.03 following which the assessee had discharged the duty liability on tyres using AED (GSI), it would have continued to have the impugned credit in its account. We als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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