High Court grants delay condonation, quashes Tribunal order, directs appeal, imposes cost.

The High Court allowed a delay condonation application for filing an appeal by a Cooperative Society of Land Loosers Farmers against a Tribunal's order. The Court, noting the societal status of the petitioners and absence of mala fide intention, imposed a reasonable cost already deposited by the petitioner, quashed the Tribunal's order, and directed the Tribunal to proceed with the appeal without limitation issues. The deposited amount was to be returned to the relevant authority, and the petition was allowed to the specified extent.

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Issues:
Delay condonation application for appeal filing.

Analysis:
The judgment involves a delay condonation application for filing an appeal by a Cooperative Society of Land Loosers Farmers challenging an order passed by the Custom Excise and Service Tax Tribunal. The Tribunal had rejected the application, citing lack of justifiable reasons for the delay. However, the High Court, considering the nature of the petitioner as a Society of Land Loosers Farmers and the absence of any mala fide intention, decided to condone the delay upon imposing a reasonable cost. The petitioner had already deposited the specified amount with the Court, which led to the High Court quashing the Tribunal's order and directing the Tribunal to proceed with the appeal.

The High Court emphasized the societal status of the petitioners as Land Loosers Farmers, who had suffered land loss due to acquisition. The Court set aside the Tribunal's decision, imposed a cost that had already been deposited, and instructed the Tribunal to proceed with the appeal without raising the issue of limitation. The Registry was directed to return the deposited amount to the Commissioner of Central Excise and Service Tax, Vadodara II. Ultimately, the petition was allowed, and the rule was made absolute to the specified extent.

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