Bhadrakali Industries vs Commissioner of Central Excise

K.M. Joseph, C.J.(Oral)—The impugned order is passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi. Appellant called in question the order passed in appeal on 13-4-2012. The said order was received by the appellant on 26-5-2012. The last date for filing of the appeal before the Tribunal was in August, 2012. However, the appeal was filed only in June, 2013. The appeal was filed with the delay of 265 days. The Tribunal took the view that there is no ground for condoning the delay and the delay was found to be huge and the application for condonation of delay was rejected. The appeal was also rejected [2014 (302) E.L.T. 585 (Tri. - Del.)].

We have heard the learned counsel for the appellant and the learned counsel for the respondent.

It is the case of the appellant that the firm had two partners. One of the partners was a lady, who was, in fact, described as a dormant partner. The other partner was also a lady; but, it is the case of the appellant that the said partner was pregnant and she delivered the child in December, 2012 and the appeal was filed in June, 2013. Therefore, it is submitted that this cannot be described at all as a case, where there was no ground for condoning the delay.

As far as possible, matters must be decided on merits. In this case, we are totally unable to describe the delay as a huge delay, as has been done by the Tribunal. We would think that, in the circumstances of this case, appellant has been able to satisfy us that the delay in filing the appeal before the Tribunal was one, which should have been condoned by the Tribunal. But, we cannot make it an unconditional order and we think that the appellant must be mulcted with reasonable amount of cost.

In such circumstances, we allow the appeal and the impugned order will stand set aside. The application for condonation of delay will stand allowed and, consequently, the appeal will be taken up and decided on merits. But, this will be subject to the condition that the appellant will pay a sum of Rs. 15,000/- as cost to the Assistant Commissioner, Central Excise, Rudrapur, District Udham Singh Nagar, within a period of two weeks from today. If the cost is not paid within the stipulated time, the appeal will stand dismissed and the impugned order will stand confirmed. If the cost is paid, the Tribunal will make every effort to dispose of the appeal at the earliest.