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TMI Blog2015 (3) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... P. C. This Appeal of the Assessee is questioning the legality and validity of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 19th November, 2013. 2. There was an application filed by the Assessee seeking condonation of delay. The Assessee narrated that he was not served with an order of adjudication dated 22nd June, 2000. However, wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also issued on the address available in the official record. That packet was returned with the postal remark "refused". If this is how the Assessee approached the matter, then, the delay is 12 years and more. The Assessee was negligent and callous and hence, the application for condonation of delay was rightly dismissed. 4. The Tribunal has noted that there is no cause much less reasonable an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken us through the entire paper book to submit that the information obtained under the Right to Information Act reveals that the copy of the adjudication order was served not when it was passed or within a reasonable time thereafter but in April 2011. The record which has been relied upon by the Tribunal does not indicate that the postal authorities have endorsed a remark "not claimed" on the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue after he invoked the Right to Information Act, 2005, then, the Tribunal should have condoned the delay and in all fairness and in the interest of justice. Eventually if the Assessee cannot be faulted for being negligent or reckless in pursuing the remedy, then, the delay could have been condoned by compensation of payment of costs. 9. In the circumstances, this Appeal is allowed. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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