2018 (6) TMI 997

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..... The Respondent : Mr Dhaval D Vyas(3225) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This appeal is filed by the manufacturer whose appeal before the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short) came to be dismissed on the ground of delay. 2. From the record, we notice that aggrieved by the order of the Excise Authorities, the company has .....

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..... order passed against the company was noticed only in July, 2005, when combined recoveries were raised by the department. We may recall that the companies were seeking to explain the delay of about 70 days. Courts have time and again pressed on the requirement of reasonable and liberal approach in condoning the delay, particularly when the delay is not very long and the explanation is reasonable. U .....

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..... otherwise on merits covered in favour of the company by virtue of the judgment of the Tribunal. Even Supreme Court judgments support the case of the appellant. It would be tragic if a case otherwise on merits would be destroyed by delay and passage of time. The impugned order of the Tribunal is therefore set aside. The delay caused in filing appeal before the Tribunal is condoned. Tribunal to hea .....

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