Court Denies Union of India's Appeal Due to Delay, Emphasizes Importance of Filing in Correct Forum.

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Full Text of the Document

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....Condonation of delay in filing appeal - UOI, which has competent legal advice at its command, cannot, particularly in the facts of the present case, be heard to contend that they were under a mis-apprehension that the appeals would lie before the High Court. - The nature of the controversy involved in the appeals leaves no manner of doubt, that the appeals were maintainable before this Court and this Court alone. Hence, we are not inclined to condone such a gross delay on the part of the Revenue in accessing its remedies before the court. - SC....