2012 (7) TMI 786

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....llant/s   Shri V.V.Hariharan, JCDR For the Respondent/s   Per D.N.Panda   Appeal in this case was filed before the Tribunal on 12.1.2011. Impugned Order-in-Original was received by the appellant on 20.2.2009 and appeal ought to have been filed by 19.5.2009. Accordingly, appeal preferred is with a delay of 603 days. 2. The appellant moved an application registered as C/CO....

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....l for the company as well as Sri Benjamin. It is also averred that he was not aware of the procedure of filing appeal. Therefore, the delay of 603 days has occurred. 3. Ld. Counsel appearing on behalf of the appellants submitted that the averments made in the application may be considered and the delay may be condoned. 4. Revenue disagrees to the submissions of the appellant and prays to ref....

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....iod for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy which is enshrined in the maxim interest reipublicue up sit finis litium (It is for general welfare that a period be put to litigation). Accordingly, unreasonable and unexplained delay renders a remedy fatal. 8. Remedy in this case is found to be barred by ....

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....tics adopted by the application for condonation of delay. 9. No one has preemptory right to get the delay condoned on one plea or the other. We are conscious that there cannot be presumption of deliberate delay on account of culpable negligence or malafide. But when the appellant as a Managing Director did not visualize that he may run in risk when SCN resulted in adjudication of demand and pen....