Condonation of delay application dismissed after 891 days due to insufficient cause demonstrated

M/s Bharat Coking Coal Limited Versus The Commissioner of Central Excise, Dhanbad

M/s Bharat Coking Coal Limited Versus The Commissioner of Central Excise, Dhanbad - TMI Issues Involved:
1. Condonation of delay of 891 days in filing the Civil Miscellaneous Petition.
2. Restoration of Tax Appeal No. 19 of 2016 dismissed for default.

Summary:

1. Condonation of Delay:
The petitioner filed an application (I.A. No. 1407 of 2024) seeking condonation of delay of 891 days in filing the Civil Miscellaneous Petition (CMP No. 83 of 2020). The delay was attributed to the internal procedures of the petitioner, a Public Sector Undertaking, which involved file movements and obtaining concurrence at different levels. The respondent objected, arguing that the delay was excessive and lacked sufficient reason.

The court referred to various legal precedents, emphasizing that the Law of Limitation, enshrined in the maxim "interest reipublicae ut sit finis litium," aims to ensure timely litigation. The court highlighted that sufficient cause must be shown for condonation of delay, and the party should not have acted negligently or with a lack of bona fides. The court cited several judgments, including Brijesh Kumar & Ors. v. State of Haryana & Ors., P.K. Ramachandran v. State of Kerala, and Post Master General & Ors. v. Living Media India Limited & Anr., to underscore that delay should not be condoned mechanically, especially for government bodies.

2. Restoration of Tax Appeal:
The Tax Appeal No. 19 of 2016 was dismissed for default on 28.07.2017 due to non-compliance with an order dated 14.07.2017. The petitioner sought restoration of this appeal through CMP No. 83 of 2020. The court scrutinized the explanation provided by the petitioner, which included forwarding documents to the legal section and consulting empaneled lawyers. However, the court found the explanation insufficient and lacking bona fide.

Judgment:
The application for condonation of delay (I.A. No. 1407 of 2024) was dismissed due to the lack of sufficient cause. Consequently, the Civil Miscellaneous Petition (CMP No. 83 of 2020) and any pending interlocutory applications were also dismissed. The court reiterated that the law of limitation must be applied with rigor and that negligence or inaction on the part of the petitioner cannot justify condoning such an inordinate delay.