TaxTMI 
TaxTMI 
2017 (11) TMI 439
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....ellant was entitled, while paying Central Excise duty on the blister packed products cleared by it on which duty was paid by it on MRP basis, under Section 4A of the Central Excise Act, 1944 (hereinafter referred to as "the CEA 44")-to avail Cenvat Credit, under the Cenvat Credit Rules, 2001 of the duty paid on the blades. The subject matter of the appeal is decision of the Custom Excise and Service Tribunal which reads as under:- "We have perused the records and have heard both the sides. We have also been shown samples of the razor packings under assessment. They are marketed as under names like "NEW SAVAGE SAFETY RAZOR CLICK-ACTION RAZOR WITH BALANCE HANDED", NEW WILKINSON SWORD PREMIUM METAL HEAD FOR SAFER CLOSER SHAVES", 7'O CLOCK- PERMASHARP STAINLESS", and "NEW WILKINSON SWORD CLICK RAZOR" internationally designed for closer shave". As already noted, these razors are blister packed along with blades. About the free supply blades, the packs state "FREE 2 SAVAGE BLADES', FREE 2 WILKINSON SWORD Premium Blades', FREE 5 BLADES WORTH Rs. 23.50, FREE 1 WILKINSON STAINLESS BLADE'. It is thus, clear from the packing that the items under sale at the declared MRPs are safety r....
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....erred before the Hon'ble Delhi High Court Numbering 9/2005 which was posted for admission on various dates after issuance of notice. (c) Finally the appeal was dismissed as withdrawn on the point of jurisdiction before the Delhi High Court with liberty to approach the jurisdictional High Court vide order dated 12.7.2007. (d) That therefore, in the facts and circumstances the registry is wrong in asking for condonation of delay application." 6. He contended that there is no need of filing of delay condonation application however, application may be accepted and delay if any may be condoned in filing the appeal. Though this application was filed on 23rd October, 2008, it seems that no notice was issued to the respondents and for the first time notice was issued or copy was served to the Central Government Counsel when the matter was listed before us on 31st May, 2017 along with filing of the demand draft in the name of Registrar by the counsel for the appellant. 7. Thereafter, the matter was adjourned time and again and the matter was mainly heard on delay condonation application and serious consequences are required to be considered by us therefore, without n....
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.... view of the decision of Supreme Court in case of Commissioner of Income Tax, Kolkata-II vs. West Bengal Infrastructure Dev. Fin. Corpn. Ltd. 2012 (279) E.L.T. 3 (S.C) wherein it has been held as under:- "5. Looking to the amount of tax involved in this case, we are of the view that the High Court ought to have decided the matter on merits. In all such cases where there is delay on the part of the Department, we request the High Court to consider imposing costs but certainly it should examine the cases on merits and should not dispose of cases merely on the ground of delay, particularly when huge stakes are involved. 6. Accordingly, the impugned order is set aside and the matter is remitted to the High Court to decide the case de novo in accordance with law. 11. Another decision in case of Collector, Land Acquisition Anantnag & Anr. vs. Mst. Katiji & Ors. 1987 (28) E.L.T. 185 (S.C.) wherein it has been held as under:- 3."The legislature has conferred the power to condone delay by enacting Section 5 (Any appeal or any application, other than an application under any of the provisions of Order XXI of the CPC, 1908, may be admitted after the prescribed pe....
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....ation and not a private party was altogether irrelevant. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even handed manner. There is no warrant for according a step-motherly treatment when the 'State' is the applicant praying for condonation of delay. In fact experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherited bureaucratic methodology imbued with the note-making, file pushing, and passing-onthe- buck ethos, delay on its part is less difficult to understand though more difficult to approve. In any event, the State which represents the collective cause of the community, does not deserve a litigant-non-grate status. The Courts therefore have to be informed with the spirit and philosophy of the provision in the course of the interpretation of the expression "sufficient cause". So also the same approach has to be evidenced in its application to matters at hand with the end in view to do even handed justice on merits in preference to ....
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....969]1SCR1006 a Bench of three Judges had held that unless want of bona fides of such inaction or negligence as would deprive a party of the protection of Section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. 12. In Concord of India Insurance Co. Ltd. v. Nirmala Devi MANU/SC/0384/1979 : [1979]118ITR507(SC) which is a case of negligence of the counsel which misled a litigant into delayed pursuit of his remedy, the default in delay was condoned. In Lala Matu Din v. A. Narayanan MANU/SC/0621/1969 : [1970]2SCR90, this Court had held that there is no general proposition that mistake of counsel by itself is always sufficient cause for condonation of delay. It is always a question whether the mistake was bona fide or was merely a device to cover an ulterior purpose. In that case it was held that the mistake committed by the counsel was bona fide and it was not tainted by any mala fide motive. 13. In State of Kerala v. E.K. Kuriyipe , it was held that whether or not there is sufficient cause for condonation of delay is a question of fact dependant upon the facts and circumstances of the particular case. In Milavi Devi v.....
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....iding services of cable network service & had obtained service tax registration on 19-1-2004 but was not paying service tax leviable under Finance Act,1994 on the services rendered as Cable Operator since 16-8-2002 and the officer of the department searched the premises of the appellant situated at 2-A-21 Mahaveer Nagar, Kota u/S 82 of the Finance Act,1994 on 13-1- 2004 under the authority of search warrant issued by Commissioner, Central Excise Commissionerate, Jaipur-I and only thereafter show cause notice was issued on 13-12-2004 within the period of limitation & after opportunity being afforded to the appellant finally the demand of service tax has been confirmed by the Tribunal under order impugned before us. As already observed we are not satisfied with the explanation furnished for the delay, that apart we also granted opportunity to appellant's counsel to make submissions on merits as well and after hearing we are not satisfied to grant indulgence prayed for. Accordingly, the application seeking condonation of delay u/S 5 of Limitation Act stands rejected, as a consequence appeal becomes incompetent & accordingly dismissed." 15. Another decision in ....