2013 (3) TMI 341

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....issioner (Appeals) on 23-5-2011. Copy of the order was admittedly received by the Excise officer of the applicant company on 30-5-2011 and appeal has been filed after a delay of 364 days on 28-8-2012. 3. Shri L.P. Asthana, ld. Advocate has submitted that the delay in filing of the appeal is neither mala fide nor intentional. The delay has occurred for the reason that Shri J.M. Rao, Excise officer of the company who received the order-in-appeal perhaps misplaced the same and failed to inform any responsible officer of the company about the impugned order. The appellant came to know about the order only on 8-8-2012 from the Excise Officer when they asked him to deposit his dues under the impugned order. Ld. Shri L.P. Asthana, Advocate has ....

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....e efflux of time, newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a lifespan must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. The law of limitation is thus founded on public policy. It is enshrined in the maxim interest reipublicue up sit finis litium (it is for the general welfare that a period be put to litigation). Rules of limitation are not meant to destroy the rights of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. 12. A cou....