Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1985 (5) TMI 222

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Applicant. Shri N.C. Jain, Advocate, for the Respondent. ORDER The Collector of Central Excise, Calcutta, has filed this appeal against the order passed by the Collector of Central Excise (Appeals), Calcutta, dated 30-8-1984. This appeal has been filed in the office of the Tribunal on 8-4-1985. An application for condonation of delay in filing the appeal has been filed. Shri Chatterjee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1984. The case records were ultimately received by the Applicant Collector on 15-1-1985. It is alleged that considerable time was consumed to trace out the records at the Divisional level due to official routine. "A critical examination" of the Order-in-Appeal was undertaken and it was finally decided on 8-3-1985 to file an appeal before the Tribunal. Further, time was taken for processing the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iod prescribed if it is satisfied that there was sufficient cause for not presenting the appeal within the period prescribed. Hence there must be clear and cogent explanation for every day's delay so that the Tribunal may be convinced that the delay was not deliberate but due to reasons beyond control. From the facts set out above, we are satisfied that the inordinate delay at every stage particul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs that an applicant is not diligent but is guilty of laches and negligence and does not take appropriate steps for pursuing his remedy till about the close of the period prescribed for an action to be taken, he cannot claim to have the delay condoned if per chance or by accident he happened to have exceeded the prescribed period in taking the proper steps.. .." 5. When a statute prescribes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates