Astec Life Science Ltd. vs Commissioner of Central Excise

Heard both sides. The Appeal is admitted on the following substantial question of law:-

(a) In the facts and circumstances and in law, whether the Customs Excise and Service Tax Appellate Tribunal, West Zone, Mumbai was justified in dismissing the Appeal on the ground that the delay of 100 days has not been explained satisfactorily by producing proof of action taken against the employee of the Appellant for his negligence?

With the consent of the learned advocates appearing for both sides, we dispose of this Appeal finally by this order. The Tribunal has not referred to any principle of law which would enable it to hold that the delay which is, otherwise, satisfactorily explained and for which the cause shown is reasonable and not false should be not condoned only because a company like the Appellant has failed to show proof of action taken against the employee who was in default and for whose negligence the delay occurred. If that is not to be found in any judgments of any Court of law, then, the Tribunal''s approach cannot be upheld. The delay deserves to be condoned by applying liberal principles, if the Appellants are not guilty of gross negligence or that their conduct is not lacking in bona fides. For these reasons, we condone the delay of 100 days in filing the present Appeal. However, the Appellant shall pay costs quantified at Rs. 5,000/- to the Revenue within a period of four weeks from today. If the costs are paid and proof is produced, the Tribunal shall register and number the Appeal and decide it in accordance with law.