2015 (9) TMI 938

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..... pellant. Shri Shobhit Saharia, Advocate, for the Respondent. ORDER This appeal is admitted on the following substantial questions of law : - (a)     Whether the Tribunal was justified in dismissing the delay condonation application of the appellant on the ground that the delay was not satisfactorily explained? (b)     Whether the Appellate Tribunal ough .....

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..... ected vide impugned order dated 3-2-2014 [2014 (35) S.T.R. 386 (Tri.-Del.)] by the Custom, Excise & Service Tax Appellate Tribunal, which is presently impugned before this Court. 3. The Statutory limitation, under Section 35B of the Central Excise Act, for filing appeal before the authority concerned, is three months. In the present case, the limitation expired on 29-6-2010. Therefore, the a .....

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..... substantial questions of law are decided in favour of the present appellant-Bharat Sanchar Nigam Limited. Otherwise also, it has been observed by Hon'ble Apex Court in catena of decisions that the rules of procedure are handmaids of substantial justice. Looking at the things from this point of view also, the appeal deserves to be allowed. 5. Accordingly the appeal is allowed. We direct the .....

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