TaxTMI 
TaxTMI 
2016 (12) TMI 925
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....tion seeking condonation of delay, against the order dated 28.2.12 of the Commissioner(Appeal), Central Excise & Service Tax, Jaipur, stands dismissed as barred by limitation. 2. The question which comes up for consideration of this court in the present appeal is whether on the facts and in the circumstances of the case, CESTAT was justified in rejecting the application preferred on behalf of the appellant for condonation of delay and consequently, dismissing the appeal as barred by limitation? 3. The appeal preferred by the appellant was barred by limitation for 72 days. The delay in filing the appeal was explained by the appellant in terms that the order dated 28.2.12 of the Commissioner (Appeals) was received by the authority concerned....
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....rnished as unsatisfactory. Learned counsel urged that the State cannot be put on the same footing as an individual. Learned counsel submitted that the State instrumentalities, which functions through its officers or servants sometimes some delay in taking decision, cannot be avoided and therefore, certain amount of latitude in favour of the State and its instrumentalities is always permissible while considering the matter with regard to condonation of delay. In support of the contention, learned counsel relied upon decisions of the Hon'ble Supreme Court in the matters of "Indian Oil Corporation Limited vs. Subrata Borah Chowlek, etc.", (2010) 14 SCC 419 and "State (NCT of Delhi) vs. Ahmed Jaan", (2008) 14 SCC 582. 6. On the other hand, the....
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.... subserves the ends of justice. 9. In Subrata Borah Chowlek's case (supra), the Hon'ble Supreme Court observed: "It is manifest that though Section 5 of the Limitation Act, 1963 envisages the explanation of delay to the satisfaction of the Court, and make no distinction between the State and the citizen, nonetheless adoption of a strict standard of proof in case of the Government, which is dependent on the actions of its officials, who often do not have any personal interest in its transactions, may lead to grave miscarriage of justice and therefore, certain amount of latitude is permissible in such cases." 10. Similarly, in Ahmed Jaan's case (supra), the Hon'ble Supreme Court while emphasising the need for Government constituting lega....
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....ether any legal principles are involved for decision by the courts or whether cases require adjustment and should authorise the officers to take a decision or give appropriate permission for settlement. In the event of decision to file appeal needed prompt action should be pursued by the officer responsible to file the appeal and he should be made personally responsible for lapses, if any. Equally, the State cannot be put on the same footing as an individual. The individual would always be quick in taking the decision whether he would pursue the remedy by way of an appeal or application since he is a person legally injured while State is an impersonal machinery working through its officers or servants." (emphasis added) 11. In the backdro....