SATISH B. AGARWAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is preferred by the appellant challenging the order of Customs, Excise & Service Tax Appellate Tribunal dated 22 -2 -2010 raising following questions for our consideration: -

(2.) IT appears from the order that the Tribunal was of the opinion that reasons put -forth by the appellant seeking condonation of delay were not justifiable. It also was of the opinion that some of these grounds, which were mentioned in the application preferred before it were not pressed into service by the learned advocate who insisted on the strength of merit of petitioner's case and for not being convinced by both the counts, the same had been rejected. As can be noted from the appeal memo presented before us and also from the submissions made by both the sides, we are of the opinion that the Tribunal has erred in not condoning the delay as there are sufficient and reasonable grounds put -forth for the delay, which was sought to be challenged. It appears that the order, which was received by the office of the appellant at Mumbai office, was transmitted to Delhi office and the same has been sent back to the Mumbai office. The reasons for delay while transmitting the orders to the different offices as has been well explained, even if these aspects were not highlighted and instead case on merit was insisted, we are of the opinion that the delay ought to have been considered by the Tribunal in wake of sufficiency of reasons, Moreover, when procedural law is pitted against the substantive rights, tilt is always towards substantive grounds and liberal approach in such circumstances is required to be resorted to. Accordingly, this appeal is allowed setting aside and quashing the impugned order of the Tribunal, with consequential relief.