TMI Blog2016 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... surprising and astonishing that it has taken such a long time for the decision making process for filing the appeal. The State must ensure in future that the matter is expedited and the responsibility is fixed on the officer/official dealing with the filing of the appeals in case any delay occurs on their part. Since no sufficient cause has been shown in the present case, no ground for condonation of delay is made out. - Decided against the revenue. - CM No. 23224-CII of 2015 and VATAP No. 51 of 2015 - - - Dated:- 11-12-2015 - MR. AJAY KUMAR MITTAL. AND MR. RAMENDRA JAIN, JJ. For The Appellant : Ms. Mamta Singla Talwar, DAG, Haryana with Mr. Saurabh Mago, AAG, Haryana, AJAY KUMAR MITTAL, J. 1. This appeal has been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged in the activity of manufacturing/ distribution of power supply equipments like UPS, Invertors, Stabilizers, Batteries and other related consumer Electrical/Electronic goods. The manufacturing units are at different places outside the State including at Baddi in Himachal Pradesh. On 7.2.2010, vehicle bearing registration No. HR-12A-6781 was intercepted during the course of roadside checking and the goods were detained under Section 31(6) of the Act. The Assessing Authority vide order dated 1.4.2010 (Annexure A-1) found the goods under invoiced and were charged to tax under Section 31(8) of the Act amounting to ` 74,434/- and also imposed penalty to the tune of ` 2,23,302/-. Feeling aggrieved, the respondent filed an appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghts of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, the law of limitation prescribes a period within which legal remedy can be availed for redress of the legal injury. At the same time, the courts are bestowed with the power to condone the delay, if sufficient cause is shown for not availing the remedy within the stipulated time. 15. The expression sufficient cause employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons, the appeal could not be filed within time. On these premises, condonation of delay has been prayed. 8. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. There is a colossal delay of 1298 days in filing the appeal. The narration of cause for claiming condonation of delay in filing the present appeal does not satisfy the test of sufficient cause so as to entitle the State for condonation of inordinate delay of 1298 days in filing the appeal. Narration of above facts shows that the State was not serious in pursuing the litigation. The State should be more vigilant and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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