Court allows appeal, condones delay, directs Tribunal to decide per law.

The High Court held that the Tribunal erred in not condoning the delay in filing the appeal before the Central Excise & Service Tax Appellate Tribunal. The High Court set aside the Tribunal's order, condoned the delay, and directed the Tribunal to decide the appeal according to the law. As a result, the appeal was allowed by the High Court.

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Issues:
Condonation of delay in filing appeal before the Tribunal.

Analysis:
The appeal was filed against an order rejecting the application for condonation of delay in filing an appeal before the Central Excise & Service Tax Appellate Tribunal. The Tribunal had rejected the application on the grounds that the reasons for the delay were not convincing and subsequently dismissed the appeal as time-barred. The High Court heard arguments from both parties and perused the impugned order of the Tribunal.

The appellant's counsel admitted to a mistake in filing the appeal late and provided a personal affidavit explaining that the papers for the appeal were mistakenly kept in another file related to a different case before the Commissioner of Customs (Appeal), New Delhi. The appellant gained nothing from the delay, and the counsel's error was not malicious. The High Court opined that the Tribunal should have taken a lenient view considering these circumstances.

The High Court held that the Tribunal erred in not condoning the delay and set aside the order dated 20.12.2010. The delay was condoned, and the Tribunal was directed to decide the appeal in accordance with the law. Consequently, the appeal was allowed by the High Court.

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