Dismissal of Delayed Cross Objection Application; Infructuous Delay Application in Appeal The tribunal dismissed the application for condonation of delay in filing Cross Objection to Appeal No C/86356/2013 due to the lack of satisfactory ...
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Dismissal of Delayed Cross Objection Application; Infructuous Delay Application in Appeal
The tribunal dismissed the application for condonation of delay in filing Cross Objection to Appeal No C/86356/2013 due to the lack of satisfactory reasons for the delay beyond the permitted period. Additionally, the application for condonation of delay in filing Appeal No C/88062/2019 was deemed infructuous and dismissed as the appeal was filed within the prescribed time frame, and reviewing the earlier order was beyond the tribunal's power.
Issues: 1. Condonation of delay in filing Cross Objection to Appeal No C/86356/2013. 2. Condonation of delay in filing Appeal No C/88062/2019 challenging order dated 30.11.2012.
Analysis: 1. The first issue pertains to the condonation of delay in filing Cross Objection to Appeal No C/86356/2013. The appellant, M/s Indo Rama Synthetics (I) Ltd, sought condonation of delay of about 17 months. The tribunal found that the appeal papers were in possession and knowledge of the appellant since 12.10.2017, as indicated during a hearing. The tribunal held that no satisfactory reason was provided for the delay in filing the Cross Objections beyond the permitted period of 45 days from that date. Consequently, the application for condonation of delay was deemed not maintainable and dismissed.
2. The second issue involves the condonation of delay in filing Appeal No C/88062/2019 challenging an order dated 30.11.2012. The appellant explained the delay by stating that they had not received the copy of the impugned order earlier due to an incorrect address provided by the revenue. They received the order on 09.04.2019 and filed the appeal on 17.05.2019. The tribunal, in an earlier order, had considered the date of communication of the impugned order as 09.04.2019 and entertained the appeal. As the appeal was filed within the prescribed period, the tribunal deemed the application for condonation of delay as infructuous and not maintainable. Any other view would amount to a review of the earlier order, which is beyond the tribunal's power. Therefore, the application for condonation of delay in this matter was dismissed.
In conclusion, the tribunal dismissed the applications as follows: - The application for condonation of delay in filing Cross Objection to Appeal No C/86356/2013 was dismissed. - The application for condonation of delay in filing Appeal No C/88062/2019 was deemed infructuous and dismissed, as the appeal was filed within the prescribed time.
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