Appellate Tribunal rejects appeal for non-appearance, delay, and suppression of facts. Upholding justice and transparency.

The Appellate Tribunal CESTAT NEW DELHI rejected the appellant's appeal due to their failure to appear before the Tribunal, delayed filing of the appeal without satisfactory explanation, and deliberate suppression of facts regarding their counsel's criminal proceedings. The Tribunal found the appellant's conduct amounted to an abuse of the legal process, leading to the rejection of the appeal, stay application, and Miscellaneous Application (COD). The judgment underscored the significance of upholding justice and transparency in legal proceedings.

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Issues: Delay in availing remedy of appeal, failure to appear before Tribunal, explanation for delay in filing appeal, suppression of facts, abuse of process of law.

In this judgment by the Appellate Tribunal CESTAT NEW DELHI, the appellant failed to appear before the Tribunal despite repeated notices and a direction from the Hon'ble High Court to decide on the appeal. The appellant received the impugned order in 2009 but filed the appeal in 2010, citing a delay of 259 days. The appellant claimed that the delay was due to the criminal proceedings faced by their counsel, which hindered the filing of the appeal. However, the Tribunal noted that the appellant did not provide a satisfactory explanation for not seeking alternative legal consultation during this period. The Tribunal found that the appellant deliberately suppressed the fact of the counsel's criminal proceedings, affecting the appellant's bona fide before the law. The record showed that other counsels were engaged in the appeal, but the appellant's conduct indicated an attempt to prevent the Revenue from recovering its dues, leading to an abuse of the legal process.

The Tribunal concluded that the appellant's conduct did not warrant a favorable consideration of the delay in filing the appeal. Due to the appellant's failure to provide a valid explanation and the abuse of the legal process, the Tribunal rejected the Miscellaneous Application (COD), the stay application, and the appeal itself. The judgment emphasized the importance of upholding the interest of justice and maintaining transparency in legal proceedings.

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