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of <h1>Court allows writ petition, sets aside order, condones appeal delay, directs Tribunal to proceed as per law</h1> <h3>M.M. Engineers Pvt. Ltd. Versus CESTAT, Chennai</h3> M.M. Engineers Pvt. Ltd. Versus CESTAT, Chennai - TMI Issues: Condonation of delay in filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal.Analysis:1. Delay of 106 days in filing the appeal: The petitioner challenged an order by the Customs, Excise and Service Tax Appellate Tribunal rejecting their application for condonation of delay of 106 days in filing the appeal. The petitioner cited the inconvenience caused to their consultant and the consultant's wife's accident as reasons for the delay. Another application for condonation of delay of 41 days with the same reasons was accepted by the Tribunal previously.2. Judicial View: The judge considered that a delay of 106 days cannot be deemed inordinate, especially when there is no allegation that the appeal was purposely delayed to drag on proceedings. The reasons provided by the petitioner regarding the consultant's inconvenience and the accident involving the consultant's wife were not proven to be false. The judge noted that typically, there is no benefit in filing an appeal belatedly. In the absence of any malafides in the delayed filing of the appeal, the court adopted a liberal approach. Consequently, the writ petition was allowed, the impugned order was set aside, and the delay of 106 days was condoned. The Customs, Excise and Service Tax Appellate Tribunal was directed to proceed further in accordance with the law, with no costs imposed.
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