Writ petition allowed, setting aside tribunal's order, emphasizing liberal construction of 'sufficient cause' under Limitation Act.

The High Court of Karnataka allowed the writ petition, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order and condoning the 299-day delay in filing the appeal by the petitioner company. The Court directed the Tribunal to consider the appeal on its merits, emphasizing a liberal construction of "sufficient cause" under Section 5 of the Limitation Act, 1963. The delay was justified due to the Manager's inability to work following an accident. The writ petition was allowed with no order as to costs.

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Issues involved: Condonation of delay in filing appeal before Customs, Excise and Service Tax Appellate Tribunal due to petitioner company's explanation of negligence.

The High Court of Karnataka considered a writ petition challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, which dismissed the petitioner company's application to condone a delay of 299 days in filing an appeal against an Order-in-Original. The petitioner argued that there was no negligence on their part, citing two affidavits explaining the cause of delay. The Tribunal's decision was contested based on legal precedents emphasizing a liberal construction of "sufficient cause" under Section 5 of the Limitation Act, 1963. The Court noted that the Manager of the petitioner company had been unable to work due to injuries from an accident, justifying the delay. Ultimately, the Court set aside the Tribunal's order, condoned the delay, and directed the Tribunal to consider the appeal on its merits and in accordance with the law. The writ petition was allowed with no order as to costs.

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