Condonation of short filing delay led to remand for waiver of pre-deposit and merits hearing

A short delay in filing the appeals was condoned because the assessee was under BIFR and the factory had remained closed for a long period, with the appeals having been sent by registered post within the limitation period. The matters were remanded to the Collector (Appeals) to consider waiver of pre-deposit first, and, if deposit was waived, to decide the appeals on merits after granting an opportunity of hearing.

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Issues: Whether the 6-day delay in filing the appeals should be condoned and, if so, whether the matters should be remanded for consideration on merits, including the question of pre-deposit.

Analysis: The unit was under BIFR and the factory had been closed for a long period. The appeals had been sent by registered post within the appeal period, and the delay was treated with leniency in the circumstances. The matter was therefore sent back to the Collector (Appeals) for consideration of waiver of pre-deposit and, if deposit was waived, for decision on merits after giving an opportunity of hearing.

Conclusion: The delay was condoned and the cases were remanded to the Collector (Appeals) for further proceedings in accordance with law.

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