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M/s. Concept Hydro Pneumatic Pvt. Limited Versus The Commissioner of Central Excise

2016 (9) TMI 1022 - KARNATAKA HIGH COURT

Condonation of delay - 117 days - because of financial constraint since the company was unable to deposit the 10% requisite amount, there is delay in preferring the appeal - Held that:- it is by now well settled that the condonation of delay though is required to be sufficiently explained but at the same time, if the Court finds that there is substantial case to be considered in the appeal, the Court may also examine as to whether the delay could be condoned by imposing suitable costs or not. It .....

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he appeal but it suffices to observe that it was the case to be considered in the appeal. It may be that in a given case, Court may decline to exercise discretion for condoning the delay, if, during the period of delay, the rights of the parties are substantially altered and/or irreversible situation is created but we do not find any of the requirements are satisfied in the present case. - The Tribunal ought to have exercised the discretion for condonation of delay. Further, declining the ex .....

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merits. Therefore, the impugned order of the Tribunal is set aside with the observation that the delay in preferring the appeal shall stand condoned on condition that the appellant pays a cost of ₹ 10,000/- to the respondent within a period of four weeks from today. - Decided in favour of appellant - Central Excise Appeal No. 1/2016 - Dated:- 24-8-2016 - Jayant Patel And S. N. Satyanarayana, JJ. For the Petitioner : Shri. V. Gunashekar Director For the Respondent : Sri. R. Dakshina Murthy, .....

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ravind, learned counsel for the respondent. 5. As such, it is undisputed position that, there was delay of 117 days in preferring the appeal. The explanation given by the appellant was that, because of financial constraint since the company was unable to deposit the 10% requisite amount, there is delay in preferring the appeal. On merits, it has been contended that there is arguable case to be considered in the appeal. Learned counsel submitted that the appellant is agreeable to pay costs if thi .....

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ettled that the condonation of delay though is required to be sufficiently explained but at the same time, if the Court finds that there is substantial case to be considered in the appeal, the Court may also examine as to whether the delay could be condoned by imposing sui table costs or not. It is true that, the delay may operate as bar in pursuing the proceedings but, to what extent the discretion should be exercised would vary from facts to facts. Financial inability cannot be a ground which .....

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