TaxTMI 
TaxTMI 
1991 (3) TMI 236
X X X X Extracts X X X X
X X X X Extracts X X X X
....hmedabad. The said appeals were presented in the Registry alongwith applications for condonation of delay on 4-2-1991. In column No. 3 of the appeal memo the date of communication has been mentioned as 17-9-1990. In terms of provisions of sub-section (3) of Section 35B of the Central Excises and Salt Act, 1944, an appeal has to be filed within 3 months from the date of communication of the order on the appellants. Thus the last date for the filing of the appeal was on or before the 17-12-1990. Thus there is a delay of 48 days. Shri M. S. Arora, learned JDR has appeared on behalf of the applicants. He has pleaded that the appellants were prevented by sufficient cause in late filing of the appeals. He has argued that there were riots in Ahmed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gument, he has referred to a judgment of the Tribunal in the case of Collector of Customs v. Hindustan Motors Ltd., reported in 1991 (51) E.L.T. 400 where the Tribunal had taken into consideration all the aspects of the matter. Shri J.S. Aggarwal, learned Advocate stated that it is settled law that after the expiry of the limitation the appellant has to explain each and every day's delay. He fairly stated that upto the last date of the limitation the appellant is not to explain delay and upto 23-12-1990 the offices of the Collector were closed and that can be sufficient ground upto that date or maximum 1 week should have been considered for the purpose of the filing of the appeals in respect of drafting etc. Shri J. S. Aggarwal stated that ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity area. There was a communal riots in the city area and therefore, curfew was imposed in the city. This office was also covered under curfew and therefore office was remained closed upto 23-12-1990. The authorisation of the Collector of Central Excise, Ahmedabad is issued on 13-12-1990 but the same is received by this office on 17-12-1990, due to above reason. In this connection, regarding documentary evidence, I submit herewith a certificate issued by Police Inspector, Karanj Police Station, Ahmedabad City." We have also looked into the certificate issued by Police Inspector. The certificate is also reproduced below :- "This is to certify that Nirmal Building in which the Central Excise offices are situated are just opposite to our....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g an appeal gives rise to a right in favour of the decree holder to treat the decree as binding between the parties and this legal right which has accrued to the decree holder by lapse of time should not be light heartedly disturbed. The other consideration which cannot be ignored is that if sufficient cause for excusing delay is shown discretion is given to the Court to condone delay and admit the appeal." 6. Earlier in the case of State of West Bengal v. The Administrator, Howrah Municipality, reported in AIR 1972 SC 749, Hon'ble Supreme Court had held that mere fact that the appellant is state, no special treatment should be accorded to the appellants. Para No. 27 from the said judgment is reproduced below :- "the expression "suffi....