High Court overturns Tribunal's dismissal due to delay, emphasizes genuine reasons, restores appeal with costs

The High Court set aside the Tribunal's order dismissing the appeal due to a 188-day delay in filing. The Court emphasized a liberal approach, considering the reasons for delay genuine, and restored the appeal to the Tribunal on payment of costs. The Court highlighted the validity of the medical certificate from a Paediatric Surgeon and balanced equity by allowing condonation of delay. Failure to pay costs within two weeks would result in appeal dismissal. The Court admitted the appeal on the substantial question of law, stressing the importance of justice and fairness in such matters.

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Issues:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal regarding delay in filing appeal before it.

Analysis:
The appellant challenged the Tribunal's order dismissing the appeal due to a delay of 188 days in filing the appeal. The main issue was whether the delay was justified and whether the reasons provided for the delay were genuine. The Tribunal doubted the genuineness of the reasons for delay as the medical certificate produced by the appellant was from a Paediatric surgeon, leading to dismissal of the appeal. The High Court noted that the facts in this case were identical to a previous order where the delay was condoned on payment of costs. The High Court emphasized that a more liberal approach should be adopted in such matters and that if the reasons for delay are plausible and not alleged to be untrue, justice requires condoning the delay and considering the issue on merits.

The High Court, in line with its previous order, set aside the impugned order and restored the appeal to the Tribunal for fresh disposal, subject to the condition that the appellant pays a cost of Rs. 20,000 to the Commissioner of Central Excise within two weeks. The Court highlighted that the Paediatric Surgeon was qualified to issue a certificate regarding back pain and rest advice, and there was no reason to disregard the medical opinion. The Court balanced the rights and equity by allowing the condonation of delay on payment of costs, ensuring that justice is done. If the cost is not paid within the stipulated period, the appeal would stand dismissed without further reference to the Court.

In conclusion, the High Court admitted the appeal on the substantial question of law regarding the delay in filing the appeal and disposed of the appeal by setting aside the impugned order and restoring it to the Tribunal for fresh disposal upon payment of costs. The Court emphasized the importance of adopting a liberal approach in such cases and ensuring justice is served while balancing the rights of the parties involved.

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