Margra Industries Ltd. vs Commr. of C. Ex. and Cus. (Appeals)

The present appeal has been filed against the order dated 20-12-2010 passed by the Central Excise & Service Tax Appellate Tribunal, New Delhi by which the application for condonation of delay preferred by the appellant for filing the appeal before the Tribunal has been rejected on the ground that the reasons given for filing the appeal beyond time is not convincing. After rejecting the application for condonation of delay, the Tribunal has also dismissed the appeal as barred by limitation. We have heard Sri Mohit Singh, learned counsel for the appellant and Sri R.C. Shukla, learned standing counsel representing the respondent and have perused the impugned order dated 20-12-2010 passed by the Tribunal.

Vide order dated 19-7-2011, the Court had directed the appellant to file the personal affidavit of the counsel appearing before the Tribunal. In view of the aforesaid order, Sri Priyadarshi Manish has filed his personal affidavit in which it has been stated that he was representing the appellant in some other case before the Commissioner of Customs (Appeals), New Delhi relating to fulfilment of export obligation against EPCG licence. The papers of the present appeal which was to be filed before the Tribunal was also given by the appellant but, unfortunately by mistake it was kept in that file and subsequently when it was inquired whether the appeal was filed or not, it transpired that the appeal was not filed and the papers were searched and, thereafter, after locating the papers, the appeal before the Tribunal had been filed with some delay.

Learned counsel for the appellant submitted that the appellant''s counsel had admitted his mistake by filing personal affidavit and the Tribunal ought to have taken a lenient view in the matter, more so, when the appellant can not be said to have acted malafidely and would not have gained anything from not filing the appeal within limitation.

We are of the considered opinion that the Tribunal ought to have taken a lenient view in the matter after all the appellant was not going to gain anything by not filing the appeal and the reasons given by the appellant was the mistake of its counsel who had also filed his personal affidavit.

In this view of the matter, we are of the considered opinion that the order of the Tribunal dated 20-12-2010 cannot be sustained and is hereby set-aside. The Tribunal ought to have condoned the delay, which is hereby condoned. The Tribunal is directed to decide the appeal in accordance with law. The appeal is allowed.