2014 (1) TMI 1656

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....van, CGSC JUDGMENT T.S. Sivagnanam, J. - This appeal by the assessee is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) in Order No. 40267 of 2013, dated 19-7-2013. By the said order, the Tribunal rejected the application filed by the appellant for condoning the delay of 92 days in filing the appeal. The appellant preferred app....

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.... papers were misplaced in the office of the Counsel it could not be traced and the appeal could not be presented immediately. Therefore, the assessee pleaded that the delay in filing the appeal is not wilful but for the reasons stated above and the appellant being a small business man will be put to undue hardship, if the delay is not condoned. 2. The Tribunal pointed out that condonation of de....

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....ys at threshold stage, by the first respondent in the facts and circumstances of the case will justify the reason "to secure the ends of justice" as provided under Rule 41 of CESTAT (Procedure) Rules, 1982? (b) Whether the first respondent-Tribunal is justified in rejecting the appeal when the appellant had prima facie case on merits as on similar and identical matters the first respondent has ....

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....appellant during the course of hearing emphasized the fact that delay was misplacement of appeal papers at his end and for this the appellant who has a statutory remedy should not be denied to pursue the same? 4. We have heard Mr. M.N. Bharathi, learned counsel appearing for the assessee and Mr. P. Mahadevan, learned Standing Counsel appearing for the Department. 5. It is no doubt true that ....