Condonation of delay for substitution allowed where legal heirs lacked knowledge of the pending appeal and sought impleadment.

Delay in seeking impleadment of a deceased appellant's legal heirs was condoned where the applicants supported the request with an affidavit and material showing they had no knowledge of the pending appeal or the pre-deposit made by the deceased appellant until later. The Tribunal found sufficient cause on the record, including the legal heirship certificate, and accepted substitution under Rule 22 of the CESTAT (Procedure) Rules, 1982. The legal heirs were accordingly allowed to be impleaded as appellants.

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Issues: Whether the delay in filing the application for impleadment of the deceased appellant's legal heirs was liable to be condoned and the applicants were entitled to be impleaded as appellants under Rule 22 of the CESTAT (Procedure) Rules, 1982.

Analysis: The application was supported by an affidavit explaining that the applicants had no knowledge of the pending appeal or the pre-deposit made by the deceased appellant and had learnt of these facts only later. On examining the material on record, including the legal heirship certificate, the Tribunal found sufficient cause for the delay and accepted the request for substitution/impleadment.

Conclusion: The delay was condoned and the legal heirs were allowed to be impleaded as appellants.

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