ARCHER METAL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioners have prayed for appropriate writ, order and/or direction to quash and set aside the impugned order passed by the learned tribunal, by which the learned tribunal has refused to condone the huge delay of 406 days caused in preferring the appeals against the order demanding huge Central Excise Duty liability of approximately more than 8 Crores. Facts leading to the present Special Civil Application are as under:

(2.) MR . Paresh Sheth, learned advocate appearing on behalf of the petitioners has requested to condone the delay caused in preferring the appeals by submitting that the petitioners have meritorious case. It is submitted that as such the petitioners were wrongly advised at the relevant time by their authorised person of the Company that before filing an appeal, the Company will have to deposit the entire amount of duty and penalty confirmed and since the Company was not in a position to deposit the amount of duty and penalty, the petitioners did not file the appeal within the period of limitation. Therefore, it is requested to allow the present Special Civil Application and quash and set aside the order passed by the learned tribunal in refusing to condone the delay and to condone the delay caused in preferring the appeals and to direct the learned tribunal to decide the appeals on merits.

(3.) HEARD the learned advocates appearing on behalf of the respective parties at length.