TMI Blog2021 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... service of the impugned order, the appellant has taken a U-turn by filing an affidavit on 25.8.2021. In the affidavit, it is stated that the order must have been served on some staff of the appellant firm. This fact that appellant filed appeals against the orders passed upon Show Cause Notices issued for subsequent periods was taken up as a major ground to canvass that there was no mala fide on the part of the appellant - We fail to understand why the appellant chose to sleep over the order impugned in this appeal/application. Even if there be oversight/omission, the delay cannot be so huge when they attended the personal hearing. There is deliberate inaction which does not befit normal human conduct. When it is established that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department. On realising that the appellant had a good case on merits they did not opt for the SVLDR scheme and decided to file an appeal before the Tribunal. Due to these reasons, there was a delay of 9 years and 222 days in filing the appeal. 3. The application for condoning the delay came up for hearing on different dates. On 15.3.2021, the Bench directed the Department to furnish proof of service of the impugned order dated 29.3.2010 on the appellant. Pursuant to such direction, the Department produced relevant extract of the despatch register as well as the photo copy of the acknowledgement card to evidence the service of the impugned order on the appellant. The copy of the acknowledgement card shows that the impugned order was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner; (iii) Collector, Land Acquisition Anantnag And Another Vs. Mst. Katiji And Others - 1987 (28) 185 (SC). 6. Learned Authorised Representative Shri A. Thaplial strongly opposed the application. It is stated that there is enormous unexplained delay of around 10 years and 7 months (3860 days) in filing the appeal. The impugned order is dated 29.3.2010. The appellant has received the copy of the impugned order on 5.4.2010 as evidenced by the acknowledgement card of the Postal Department. The appeal ought to have been filed on or before 4.7.2010. The appellant has filed the appeal only on 12.3.2020. 7. Further that appellant admits in their application that their Consultant had attended the personal hearing before the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days). The appellant contends that they have not received the copy of the impugned order and that they came to know about the order only after receiving a letter with regard to Sabka Vishwas Scheme on 20.12.2019. Undisputedly, the appellant through his Consultant has appeared for the personal hearing on 23.3.2010. The appellant has thereafter apparently abandoned the litigation and has not pursued the same. Although, it is stated in the application that they did not receive the order, later when the documents were produced by the Department to evidence the service of the impugned order, the appellant has taken a U-turn by filing an affidavit on 25.8.2021. In para 6 of the said affidavit, it is stated that the order must have been served on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt of Kerala and the matter was remanded directing the appellant to file fresh affidavit explaining the cause of delay. After considering the reasons as per the affidavit, the Tribunal directed to pay cost of ₹ 30,000/- in lieu of condonation of delay. The said case, therefore, is distinguishable. 13. We do not find the reasons stated in the affidavit filed at the later stage by the appellant to be convincing to conclude that there was no latches on the part of the appellant. In para 5 of the affidavit the appellant also made a frail attempt to state that for show cause notices issued for different periods they have contested the same and filed appeals before the CESTAT. These appeals are of the year 2015. There is huge delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
