Pepco Fabrics Pvt. Ltd. vs Union of India

Akil Abdul Hamid Kureshi, J.

Heard the learned Counsel for the parties. Petitioners have challenged an order dated 28-1-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal (''the Tribunal'' for short) refusing to condone delay of 100 days in filing the tax appeals. Before the Tribunal, the petitioners urged that the peon of the company who received orders-in-original did not hand over the same to the Managing Director for some time and therefore, there was some delay on his part and thereafter the Managing Director himself was suffering from diabetes and hyper-tension and other diseases. The Tribunal rejected such explanation on the ground that there was no supporting evidence to establish these averments. It appears that on the date of hearing also, there was no representative on behalf of the petitioners.

The delay was not so inordinate that the same could not have been with sufficient explanation not condoned. If the Tribunal was of the opinion that some further evidence in support was needed, the same could have been called for. However, when such facts are stated before us on affidavit, we would be inclined to condone the delay. Since petitioners failed to represent their case before the Tribunal, it must be held that they were partially responsible in the ultimate result. Under the circumstances, the impugned order of the Tribunal dated 28-1-2014 is set aside. Delay is condoned. Both the tax appeals shall be heard on merits. The petitioners shall, however, pay cost of Rs. 5,000/- each. The petitions are disposed of accordingly.