Grant of Condonation for Appeal Delay due to Unforeseen Circumstances

The Tribunal granted condonation of delay in filing the appeal due to unforeseen circumstances. Despite the Appellant's delay of 235 days attributed to the Senior Manager's sudden departure without informing management, the Tribunal found the delay unintentional. Citing relevant precedents, the Tribunal emphasized a pragmatic approach for condonation based on genuine reasons. The Tribunal imposed a cost of Rs. 10,000 to be paid within six weeks along with a compliance report, setting a specific deadline for the cost deposit as a condition for granting the condonation.

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Issues: Condonation of delay in filing appeal due to unforeseen circumstances.

Analysis:
1. The appellant filed a miscellaneous application seeking condonation of delay of 235 days in filing the appeal. The delay was attributed to the departure of the Senior Manager responsible for handling appeals without informing the management, resulting in unawareness about the non-filing of the appeal. The appellant argued that the delay was unintentional and sought a liberal view for condonation.

2. The appellant's counsel cited precedents like Kirmani Fabricators Vs. CCE and Pepco Fabrics Pvt. Ltd. Vs. Union of India to support the claim for condonation based on the principle that a pragmatic approach furthering the cause of justice should be adopted. The judgments emphasized that genuine reasons, such as the responsible person leaving the job without notifying the appellant, should be considered sufficient grounds for condonation.

3. The AR contended that the reasons provided were inadequate for condoning such a significant delay. However, the Tribunal considered that the delay was not deliberate or intentional but caused by unforeseen circumstances. Consequently, the Tribunal decided to condone the delay on the condition that the appellant pays a cost of Rs. 10,000 within six weeks and submits a compliance report, with the deadline for the cost deposit set for a specific date.

This detailed analysis covers the issues raised in the judgment regarding the condonation of delay in filing the appeal due to unforeseen circumstances, the arguments presented by both parties, and the Tribunal's decision to grant condonation subject to the specified conditions.

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