Court allows appeal, condones delay due to service issues before CESTAT. Ignorance of order cited as cause.

The Court allowed the appeal and condoned the delay in filing before CESTAT. The appellant's claim of ignorance of the order due to unsuccessful service attempts was accepted as sufficient cause for the delay. The Court noted that denying the appeal would prevent the appellant from addressing remaining dues, leading to a decision in favor of the appellant to ensure justice. CESTAT was directed to proceed with the appeal hearing after notifying the parties.

---

---

Issues:
Delay in filing appeal before Customs, Excise & Sales Tax Appellate Tribunal (CESTAT) and condonation of delay.

Analysis:
The appellant was aggrieved by the refusal of CESTAT to condone the delay of 470 days in filing the appeal. The appellant had participated in show cause notice proceedings but claimed ignorance of the order by the Adjudicating Officer, stating it was not served. The record showed unsuccessful attempts to serve the order, with someone at the notified address refusing to accept it. The CESTAT considered this as 'insufficient cause' for delay. The appellant's counsel argued that the amounts deposited were appropriated towards due demand, including 25% of the penalty levied, which was also taken from the Bank Guarantee furnished.

The Court, after considering submissions, held that in the peculiar circumstances of the case, the larger interest of justice would be served by accepting the appellant's contentions. Denying the appeal would result in the appellant being unable to appeal even though there were sufficient dues left to pay. Consequently, the appeal was allowed, and the delay in filing the appeal before CESTAT was condoned. CESTAT was directed to proceed with hearing the appeal on merits after issuing notice to the parties. The appeal and pending application were disposed of accordingly.

---