ARADHANA INDUSTRIES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel Shri Vakharia for the petitioner and Shri Malkan learned Standing Counsel for the respondents.

(2.) Learned counsel Shri Vakharia submitted further that similarly situated persons succeeded in their appeals before the appellate Tribunal. Therefore, the learned appellate Tribunal ought to have entertained the appeal of the petitioners on merits after condoning the delay and set aside the order passed by the Commissioner (Appeals) who had refused to entertain the appeal on the ground of limitation.

(3.) It may be stated that admittedly the appeal of the petitioners before the Commissioner (Appeals) was time barred. Therefore, the petitioners were required to show sufficient cause for condoning the delay in filing the appeal late. In absence of any cause, much less sufficient cause, Commissioner (Appeals) dismissed the appeal on the ground of limitation against which the appeal was filed before the appellate Tribunal. From the impugned order dated 17-2-2003, Annexure D' passed by the Customs, Excise & Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai (for short the appellate Tribunal), it clearly appears that contradictory stand was taken before the Tribunal also by the petitioners appellants. In the memo of the application for condonation of delay, the petitioners appellants tried to offer an explanation that they came to know after expiry of the appeal period from the association that appeal was required to be filed whereas at the time of oral hearing of the appeal and stay application, it was submitted by the learned counsel before the appellate Tribunal that they were orally advised by the traders association that the appeal was not required to be filed. In such type of situation, in our considered opinion, the learned Tribunal was fully justified in dismissing the appeal on the ground that there was neither any serious attempt to file appeal within time nor justifiable reasons for explanation of the delay in filing the appeal were given.