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TMI Blog2017 (5) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... jected the application for condonation of delay in preferring the Appeal and consequently has rejected the Appeal and the stay application in the Appeal, the assessee has preferred the present Tax Appeal to consider the following substantial question of law; "Whether in fact and in law the learned tribunal committed an error in dismissing the appeal of the present appellant on the ground of delay particularly looking to the explanation rendered in the delay condonation application and the affidavits filed in support of such an application? [2.0] The facts leading to the present Tax Appeal in nutshell are as under; [2.1] The appellant is a proprietor of M/s. Reliance Airseas Services providing the services as CHA. The Department issued s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent of Central Excise, Ahmedabad-I asking the appellant to pay Rs. 17.25 lakhs, the amount being penalty amount imposed upon him vide Order-in-Original dated 03/02/2010 and at that time the appellant came to know about the passing of the Order-in-Original. On receipt of the letter from the Superintendent of Central Excise, Ahmedabad-I he called Shri Vijay Singh, ex-employee asking him whether any such Orderin- Original was received and if so where is it. Thereafter, Shri Vijay Singh searched for the old records lying in the office and found the copy of the Order-in-Original and handed over the same to the appellant and immediately thereafter the Appeal came to filed on 11/02/2011. Thereafter, it was submitted that there was neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such there was no other mala fide intention on the part of the appellant in not preferring the Appeal within the period of limitation. It is submitted that as such by not preferring the Appeal within the period of limitation, as such, the appellant was not going to be benefited. It is submitted that therefore the learned tribunal ought to have condoned the delay in preferring the Appeal by imposing reasonable cost. It is submitted by Shri D.K. Trivedi, learned advocate appearing on behalf of the appellant that as such against the Order-in- Original, Appeal /Appeals preferred by other co-noticee is /are pending before the learned tribunal. It is submitted that therefore on imposing reasonable cost the learned tribunal ought to have condoned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the impugned order passed by the learned tribunal, it appears that the learned tribunal has taken too hyper technical view while rejecting the delay condone application. From the impugned order passed by the learned tribunal, it appears that as such the learned tribunal has not at all considered the grounds stated by the appellant, mentioned in the delay condonation application. However, considering the fact that the appellant was CHA and being a CHA the appellant was required to take due care and was supposed to know the law, the learned tribunal has refused to condone the delay. However, it appears that there does not appear to be any other mala fide intention on the part of the appellant in not preferring the Appeal within the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned tribunal against the Order-in-Original dated 03/02/2010 and consequently rejecting the Appeal on the ground of limitation is hereby quashed and set aside on condition that the appellant shall directly pay Rs. 15,000/- towards cost straightaway to be deposited with the Commissioner of Central Excise, Ahmedabad within a period of three weeks from today (as agreed by Shri Trivedi, learned advocate appearing on behalf of the appellant) and on such deposit, the present Tax Appeal is allowed. On such deposit of cost of Rs. 15,000/- with the Commissioner of Central Excise, Ahmedabad to be deposited within a period of three weeks from today, on production of receipt of such payment, the learned tribunal is directed to entertain the said Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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