COMMISSIONER OF CUSTOMS Vs. KARAN MONOMERS P. LTD.

JUDGEMENT

(1.) The present application is filed seeking condonation of delay of 933 days in filing Tax Appeal to challenge the order dated 26.08.2008 of the Central Excise and Service Tax Tribunal in Appeal No. C/561/2004. As per the averments made in the application, after the Tribunal's order dated 26.8.2008, the Department received the certified copy thereof on 23.9.2008, which was forwarded by the tribunal on 9.9.2008. The appeal was required to be preferred on 20.3.2009 so as to be within limitation. However, the same was filed on 11.10.2011 resulting into delay of 933 days.

(2.) For explaining the delay, learned advocate for the applicant referred to and relied on the following averments made in paragraph Nos. 4 and 5 of the application:

(3.) The explanation sought to be put forward is that the Junior Standing Counsel of the Department who was to file appeal was given assignment of some other work, due to which the Department asked him to transfer all the matters to another counsel. As per the Department, all other matters with him were transferred except the present one, which was left out on account of some misunderstanding. Be that as it may. In any case, even while going by the said reason, the same at the best furnishes some explanation with regard to the initial stage only. Thereafter, there is a long lapse of period. No explanation for that has been forthcoming.