TMI Blog2018 (2) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... ness or malafides and the delay in filing the appeal was properly explained. In these circumstances the liberal principles should have been applied to condone the delay. Delay is condoned - the appeal shall stands restored to the file of the Tribunal and to be decided on merits. - Central Excise Appeal No. 174 of 2016 With Central Excise Appeal No. 92 of 2016 - - - Dated:- 11-1-2018 - S. C. DHARMADHIKARI SMT. BHARATI HARISH DANGRE, JJ. Mr. T. Vishwanathan a/w. Mr. Jas Sanghvi i/b PDS Legal for the Appellants. Mr. Pradeep Jetley for the Respondent. P. C. : 1] These two appeals can be conveniently disposed of by a common order. 2] After perusing the order of the Tribunal impugned in these appeals, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the additional amount collected towards sale of their goods to customers in the name of freight and this resulted in short payment of duty. 5] Therefore, there was a show cause notice issued to the appellant-assessee to which there was a detailed reply filed denying the allegations. However, the order-in-original dated 3rd October 2013 confirms this demand. Aggrieved thereby, an appeal has preferred before the Commissioner (Appeals) Vapi. After the appeal was presented before the Commissioner, a stay application was moved seeking stay against recovery, pending appeal. However, an order of pre-deposit was made on that stay application which was challenged by filing Writ Petition No. 1855 of 2015 in this Court. In the meanwhile, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been applied to condone the delay. The Tribunal has taken a hyper technical view of the matter as is apparent from paragraphs 4 and 5 of the order under challenge. 8] We do not decide any larger question but surely in the facts and circumstances of the present case, the appellants-assesses were entitled to urge that the period spent in prosecution of this writ petition filed in this High Court under legal advise should be excluded while computing and calculating the period of limitation for filing of the appeal before the CESTAT and on liberal principles such exclusion should have been granted. While condoning the delay a reasonable amount should have been directed to paid as costs to the Revenue. We intend to do precisely t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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