TaxTMI 
TaxTMI 
2014 (6) TMI 200
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....dent No.2 and the order dated 19.9.2012 (Annexure P-4) passed by the Custom Excise and Service Tax Appellate Tribunal, New Delhi (in short "the Tribunal") whereby the appeal filed by the petitioner has been dismissed. 2. Briefly stated, the facts necessary for adjudication of the instant writ petition as narrated therein may be noticed. The petitioner took cenvat credit of Rs. 1,99,398/- on the cost of the mobile towers and Rs. 4,48,566/- of service tax paid on civil construction work and soil testing during the period April 2006 to March 2008. Joint Commissioner (P&V) issued a notice dated 14.10.2008 (Annexure P-1) to the petitioner to show cause as to why the cenvat credit granted to it be not disallowed. The petitioner submitted the r....
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....n'ble Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 & 15 observed as under:- "14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, the law of limitation prescribes a period within which legal reme....
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....hether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt with by the Court as such." It was also recorded that:- "For the aforestated reasons, we hold that in each and every case the Court has to examine whether delay in filing the special leave petition stands properly explained. This is the basic test which needs to be applied. The true guide is whether the petitioner has acted with reasonable diligence in the prosecution of his appeal/petition...." 7. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time ....
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....h due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 9. Examining the facts in the present case, no ground for condonation of colossal delay of about one and a half year in filing the appeal before the Tribunal has been made out. Even the Tribunal while dismissing the application for condonation of delay filed along with the appeal against the order dated 9.8.2010 (Annexure P-3) passed by the Commissioner (Appeals), noticed that the application was blank as number of days of delay in filing the appeal had not been mentioned therein and also the verification date was blank. It was one Bindu Gupta, DE (Legal) Office of GMT, Patiala who had verified such application by an affidavit. The ....