BSNL Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) THIS is an application for condonation of delay of 571 days in filing the appeal by the appellant M/s. BSNL. Application for condoning the delay involved is canvassed on the following grounds. The order is passed by the Respondent on 6 -3 -2000 and which is communicated on 23 -3 -2000. Hence there is a delay of one year 7 months 10 days. That due to bulky transaction and heavy accounting apart from the same there is some departmental difficulties, the appellant cannot not (sic) file the appeal in time. Non filing of the appeal within stipulated time is not deliberate and intentional. It is only due to aforesaid reasons and some unavoidable circumstances. The concerned officials were engaged heavily in the accounting work and also due to work load the appellant unable to file the appeal within time. Hence there is delay in filing the appeal before Honble Authorities.

(2.) THE learned counsel for the appellants relies on the judgment of the ' Apex Court in the case of State of Nagaland v. Lipok Ao and Others [2005 (183) E.L.T. 337 (S.C.) = AIR 2005 SC 2191] wherein the Supreme Court had held that considering the red tape involved in the functioning of the Govt. and the public interest that would suffer, if a meritorious appeal filed by the state is dismissed on account of delay, such case of delay had to be considering sympathetically and allowed the application.

(3.) WE heard both sides, we find that there is nothing on record to indicate any reason preventing appellants from filing the appeal in time. The grounds taken for seeking condonation are not at all convincing nor there are any specific averments as to the cause of delay. In the circumstances we dismiss the COD application, consequently appeal is also dismissed.