TMI Blog2014 (6) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... not hold that the explanation given is false or that the conduct of the Appellants is such that they were utterly negligent, careless and acted malafide, then, there was no need to take such a view. In fact, liberal principles ought to have been applied and delay deserved to be condoned with a appropriate direction of payment of costs so as to compensate the Respondent and balance the rights and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue refusing to condone the delay of 76 days in filing of statutory appeal. 2. The Appellants before us filed an Appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Appeal challenges an order passed by the Adjudicating Authority dated 25.08.2011. The Appeal was filed beyond the stipulated period. It was barred by 76 days being filed on 6th Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out prejudice to their legal rights and contentions. Thus, they acted bonafide. There is no negligence, carelessness on their part and the explanation therefore deserved to be accepted in the submission of Mr. Patil . 4. On the other hand, Ms. Shah, learned counsel appearing on behalf of the Respondent Revenue submits that the impugned order is discretionary. The Tribunal found that the explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay deserved to be condoned with a appropriate direction of payment of costs so as to compensate the Respondent and balance the rights and equities. Once the explanation given is found to be genuine and not false, then, holding that the delay does not deserve to be condoned because the Appeal was not filed immediately after resumption of duty by Mr. Sanjay Tope or after deposit of the demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, quashed and set aside. The delay condonation application is allowed. However, the Appellants shall pay costs quantified at Rs.15,000/. The costs shall be paid within a period of four weeks from today. On the costs being paid to the Respondent and proof produced, the Tribunal shall revive the Appeal as also the stay application. It would be open for the Appellants to press the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
