Customs, Excise and Gold Tribunal - Delhi
Anant Spg. Mills vs Commissioner Of Central Excise on 5 September, 2005
ORDER C.N.B. Nair, Member (T)
1. Heard both sides and perused record.
2. Application seeks condonation of delay of 292 days in filing the appeal against order-in-appeal No. 403-CE/BPL/04.
3. The ground taken is that on the same issue, the appellant was in appeal before the Hon'ble Supreme Court and that they succeeded in the Supreme Court on 10-8-2004. It is being submitted that the appellant's management was under the impression that since the issue was before the Apex Court, there was no requirement to challenge each of the orders before the appropriate authorities and that all pending maters would get concluded in terms of the judgment of the Hon'ble Supreme Court. It is also being pointed out that upon the judgment and order being passed in their favour, they approached the lower authority with refund application. The submission of the Id. Counsel is that it is not on account of any enaction or negligence on the part of the appellant that delay took place but on account of a bona fide belief that the relief will follow from the judgment of the Apex Court.
4. We find that the appellant has made a strong case for condoning the delay in filing the appeal. The condonation application is allowed.
5. Since the issue as stated to be covered by the order of the Supreme Court, the appeal itself to come up for hearing on 7-9-2005.
(Dictated & pronounced in open Court on 5-9-2005)