September 2011
Condonation of delay in filing first appeal. Sufficient cause shown — Statutory amendment reducing period of limitation — Under such confusion, appeal filed beyond sixty days, but within thirty days thereafter from date of receipt of order — Held : It is sufficient to condone delay in filing — Section 35 of the Central Excise Act.
fiogf49gjkf0d
(2011) 23 STR 120 (all.) — Sukhdeo Singh v. Commissioner of Cus., Ex. & Service Tax.
Facts:
The question to be considered before the Court was whether the first Appellate Authority was right in rejecting the appeal as barred by time as without giving any opportunity to hear the appellant as to reasons for the delay in filing application. It was contended that the delay in filing the appeal occurred due to some statutory amendment by which the period of limitation for filing the appeal was reduced. Hence, though the appeal was filed beyond sixty days, but it was filed within 30 days thereafter from the date of the receipt of the order.
Held:
Relying on the Apex Court judgments in the case of N. Balakrishnan v. M. Krishnamurthy, JT 1998 (6) SC 242 and Collector, Land Acquisition, Anantnag and Another v. Mst. Katiji and Others, AIR 1987 SC 1353 and various other judgments, the grounds disclosed by the appellants were considered as sufficient cause. The delay was condoned and the matter was restored back to the Commissioner (Appeals) for hearing on merits.
