2006 (10) TMI 166 - HC - Central Excise

Appeal Dismissed for Delay: Negligence not Reasonable Cause. Importance of Diligence in Revenue Cases.

The High Court dismissed the appeal due to a delay of 1461 days in filing the appeal, citing negligence as not constituting a reasonable cause for ... Reference to High Court - Limitation Issues involved: Appeal under Section 35(G) of the Central Excise Act, 1944 against order of Customs, Excise & Gold (Control) Appellate Tribunal, delay in filing appeal, condonation of delay, negligence in filing appeal, substantial revenue cases not pursued diligently.Delay in filing appeal: The appeal was filed in the High Court along with an application for condonation of delay of 1461 days. The application cited that the petition was initially filed before the Delhi High Court but was sent back and then filed in the Punjab and Haryana High Court. The reason for the delay was not adequately explained, and the counsel for the assessee argued that it was a case of gross negligence. The Court noted that casualness, laxity, and negligence cannot be considered reasonable causes for condonation of delay.Merits of the objection: After hearing arguments from both parties, the Court found merit in the objection raised by the assessee regarding the substantial delay in filing the appeal. Even with a liberal view, the delay could not be attributed to any sufficient cause. The Court referred to a similar case where condonation of delay was sought but was declined.Decision and corrective steps: The Court dismissed the application seeking condonation of delay and subsequently dismissed the appeal. The Court highlighted the need for diligence in pursuing cases involving substantial revenues and directed a copy of the order to be sent to the Central Board of Excise and Customs for necessary corrective measures to safeguard public revenue.