ASSAM AUTO AGENCIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge in this petition is to the order of the Commissioner of Central Excise and Service Tax, Dibrugarh, acting as appellate authority under the provisions of the Central Excise Act, 1944 to deal with issues arising out of Finance Act, 1994. The appeal of the petitioner has been dismissed as barred by limitation by declining to condone delay of 22 days.

(2.) Learned counsel for the petitioner points out that appeal was to be filed on or before 27-12-2012 but on 23-12-2012, the father of the Advocate for the petitioner, who was to file the appeal, suddenly fell ill and had to be taken to Mumbai, which averment was made in paragraph 6 of the condonation petition. This, according to learned counsel, should have been held to be sufficient cause for condonation of delay. The appellate authority observed that illness pleaded could not be a ground for condonation as the petitioner could have made some other arrangement for filing the appeal.

(3.) We have heard learned counsel for the parties.