Balaji Alloys vs Commissioner of Central Excise

S.J. Vazifdar, Acting C.J—The appeal is admitted on the following questions of law raised :

"A. Whether the order passed by learned Tribunal is perverse and contrary to facts and law?

B. Whether there is a sufficient cause for not presenting appeal within a specified time?

C. Whether order of Tribunal would cause grave mis-carriage of justice?"

The Customs, Excise & Service Tax Appellate Tribunal (for short, the Tribunal'') had dismissed the appeal only on the ground of delay. The Tribunal has refused to condone the delay by observing that the same was on account of negligence of the consultant.

The delay was of 132 days. Even assuming that there was negligence on the part of the consultant, considering the extent of delay, the appellant ought not to be visited with such drastic consequences. There was nothing to indicate that there was any negligence on the part of the appellant who had engaged the consultant and not furnished him the instructions to file the appeal.

In the circumstances, the order of the Tribunal dated 16-12-2013 (Annexure Al) is set aside. The appeal filed before the Tribunal shall be admitted and heard on merits. The appeal, accordingly, stands allowed.