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of <h1>Appeal Dismissed for Filing Delay, Tribunal Lacks Jurisdiction to Extend Time Limits</h1> <h3>THE STATE TRADING CORPORATION OF INDIA Versus M/s GANESH BENZOPLAST LIMITED</h3> The Tribunal dismissed the appeal due to the delay in filing, ruling that the Supreme Court's orders extending limitation periods did not apply to the ... Condonation of delay - Time Limitations for filing appeal - period of limitation extended - sum and substance of the argument of Counsel for the Appellant is that the period of 15 days which is there in the proviso of Section 61(2) of the Code has also been extended and thus there is no delay when the appeal was filed - HELD THAT:- As per Section 61(1) any person aggrieved against the order of the Adjudicating Authority can prefer an appeal before this Appellate Tribunal but as per Section 61(2) of the Code, the Appeal in terms of Section 61(1) has to be filed within 30 days. However, proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the Applicant/Appellant satisfies the Appellate Authority about the presence of a sufficient cause for not filing the appeal within that time but in no case the period of 15 days can be extended. The Hon’ble Supreme Court in In Re: Cognizance For Extension Of Limitation [2022 (1) TMI 385 - SC ORDER] extended the period prescribed under the statute for filing the appeal but the period which is provided further within which the application for condonation of delay can be filed has not been ordered to be extended. In the case of National Spot Exchange Limited Vs. Mr. Anil Kohli, RP for Dunar Foods Limited, [2021 (9) TMI 1156 - SUPREME COURT]. The Hon’ble Supreme Court has held that “Thus, considering the statutory provisions which provide that delay beyond 15 days in preferring the appeal is uncondonable, the same cannot be condoned even in exercise of powers under Article 142 of the Constitution”. It would have been an altogether different situation had an application been filed by the Appellant during the period of 15 days which is provided in the proviso to Section 61(2) then the said application could have been considered for condoning the delay only of 15 days or whatever days the delay was caused but beyond the period of 15 days this Tribunal does not have any jurisdiction to condone the delay. This is not a fit case for condonation of delay for filing of the appeal - application dismissed. Issues Involved:1. Condonation of delay in filing the appeal.2. Applicability of Supreme Court orders extending limitation periods due to COVID-19.Summary:Issue 1: Condonation of Delay in Filing the AppealThe appellant filed an appeal along with an application seeking condonation of delay, arguing that the delay should be condoned based on orders passed by the Hon'ble Supreme Court extending limitation periods due to COVID-19. The respondent opposed this, stating that the appeal was filed beyond the permissible period of 45 days, and the limitation should begin from the date of knowledge, i.e., 13.02.2020, not 12.03.2020. The Tribunal noted that the impugned order was passed on 13.02.2020, and the period of limitation of 30 days expired on 14.03.2020. The appeal was filed on 25.08.2021, which was beyond the permissible period even considering the Supreme Court's orders.Issue 2: Applicability of Supreme Court Orders Extending Limitation PeriodsThe appellant relied on three Supreme Court orders dated 23.03.2020, 08.03.2021, and 10.01.2022, which extended the limitation periods due to COVID-19. However, the Tribunal clarified that these orders extended the period of limitation for filing appeals but did not extend the additional 15-day period provided under Section 61(2) of the Code for condonation of delay. The Tribunal cited the Supreme Court's judgment in 'National Spot Exchange Limited Vs. Mr. Anil Kohli, RP for Dunar Foods Limited,' which held that delay beyond 15 days is uncondonable even under Article 142 of the Constitution.Tribunal's ConclusionThe Tribunal concluded that it does not have jurisdiction to condone the delay beyond the statutory period of 15 days. Consequently, the application for condonation of delay was dismissed, and as a result, the appeal was also dismissed without any order as to costs.
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