Condonation of delay granted by Tribunal based on applicant's genuine belief and reliance on precedent.

The Tribunal allowed the condonation of delay in filing the appeal before the Tribunal. The applicant's delay of 610 days was condoned based on their genuine belief in seeking remedy before the High Court initially, influenced by the High Court's previous grant of relief in a similar case. The Tribunal considered the applicant's good faith and reliance on precedent, ultimately granting relief in line with Section 14 of the Limitation Act, 1963 and previous Tribunal decisions.

---

---

Issues: Condonation of delay in filing the appeal before the Tribunal.

Analysis:
1. The applicant sought condonation of delay of 610 days in filing the appeal, explaining that the impugned order was initially challenged before the High Court via a writ petition, which was later withdrawn. The appeal was subsequently filed before the Tribunal. The applicant relied on a previous decision of the Tribunal in Ncectar Lifesciences Ltd & Ors. Vs. CCE, Chandigarh-II, where delay was condoned.

2. The Revenue's representative opposed the condonation, arguing that Section 14 of the Limitation Act, 1963 should not apply as the applicant knowingly approached the High Court first, bypassing the Tribunal. Reference was made to a similar case involving Team Global Logistics P Limited vs. Commissioner of Service Tax, Mumbai-V, where condonation was denied.

3. After hearing both parties, the Tribunal examined the timeline of events. The adjudication order was received on 10.06.2016, and the High Court writ petition was filed on 29.06.2016. The Tribunal noted that the High Court had previously entertained a similar writ petition and granted relief, which influenced the applicant's decision to approach the High Court first. Considering this, the Tribunal found the applicant acted in good faith and was entitled to the benefit of Section 14 of the Limitation Act, 1963.

4. The Tribunal referred to its decision in Ncectar Lifesciences Ltd & Ors., where delay was condoned in a similar situation. Relying on this precedent, the Tribunal allowed the application for condonation of delay, emphasizing the applicant's genuine belief in seeking remedy before the High Court initially. The delay of 610 days in filing the appeal before the Tribunal was thus condoned.

Conclusion:
The Tribunal, comprising Mr. Ashok Jindal and Mr. Bijay Kumar, allowed the condonation of delay in filing the appeal before the Tribunal based on the applicant's bona fide belief and the precedent set in a similar case. The decision was in line with the provisions of Section 14 of the Limitation Act, 1963 and previous Tribunal rulings, ultimately granting relief to the applicant.

---