2015 (5) TMI 26

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....e Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the Appellant has given reasons which indicate there are no malafide reasons or dilatory tactics involved in delay caused by the Appellant? D. Whether the Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the rulings of the Hon'ble Apex Court as well as this Hon'ble Court has categorically stated that a liberal view needs to be taken while condoning delay?" From the record of the present appeal we find that the Joint Commissioner (Adjudication) Central Excise Allahabad has passed the following assessm....

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..... As there was some delay in filing of the second appeal, therefore, the assessee made an application under section 5 of the Limitation Act for condonoing the delay in filing of the second appeal. The explanation furnished for the delay in filing of the appeal was that the order of the Joint Commissioner was received by the active partner Shri Anil Singh, who due to lapse of memory, forget about the order as result a of which the appeal could not be filed within time. It is only when a recovery letter was received from the Revenue that the order could be traced out and the appeal has been preferred. The Tribunal under the order impugned has recorded that the explanation furnished by the assessee was not satisfactory and, therefore, it ha....

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....easonable time, which may be other than the cash or Bank guarantee. Counsel for department, however, disputed the contention raised and submitted that the explanation furnished by the assessee is flimsy and the Tribunal has rightly not accepted the same. Heard counsel for the parties and perused the material available on record. From the order of the Tribunal, we find that there is no allegation of mala fide against the petitioner. It has not been recorded that the delay has been caused deliberately as a part of dilatory tactics on behalf of the assessee. It has been held by the Apex Court in the case of N. Balakrishnan (Supra) that rules of limitation are not meant to destroy the rights of the parties. They are meant to see tha....