9911796707
TMI Blog2014 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... sel, Central Excise JUDGEMENT Per : A M Sapre : This is an appeal filed by the appellant (assessee) under Section 35G of the Central Excise Act, 1944 against the impugned order No.M-23/A-79/KOL/2013 dated 21.3.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal (for short hereinafter called "the Tribunal") in Excise Appeal No.E/197/2010. By the order impugned, the Tribunal dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have gone through the Application as well as the Affidavit. We find that there has been neither detailed explanation on the delay enclosing the date chart, nor any On the contrary, the said Application is vague. 4. In these circumstances, we do not find any merit in the Miscellaneous Application for condonation of delay in filing the present Appeal. Consequently, the Miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her its ends; not a penal enactment for punishment and penalties; not a thing designed to trip people up. Too technical a construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for the further laws of procedure are grounded on a principle of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is apart from the fact that the delay was hardly of 95 days and secondly: now the ground which the appellant has stated in the present appeal, persuade us to condone the delay by holding that it constitutes sufficient cause within the meaning of Section 5 of the Limitation Act. Condoning the delay always advances cause of justice and afford opportunity to parties to contest the case on merits whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay and hold that the appeal before the Tribunal was within the time. Accordingly and in the light of the foregoing discussion, the appeal succeeds and it is hereby allowed. The impugned order is set aside and the appeal filed by the appellant before the Tribunal is held to be within the time. The Tribunal is directed to hear the appeal on merits, in accordance with law, after affording o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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