2021 Supreme(SC) 1161
SUPREME COURT OF INDIA
Sanjay Kishan Kaul, M.M. Sundresh, JJ.
Pr. Commissioner Central Excise Delhi - Petitioner
Vs.
Design Dialogues India Pvt. Ltd. - Respondent
Civil Appeal Diary No(s). 14338 of 2020
Decided On : 03-09-2021
Advocate Appeared:
For the Petitioners: Mr. N. Venkataraman, Ld. ASG, Mr. Mukesh Kumar Maroria, AOR, Mr. Akshay Amritanshu, Mr. S.K. Singhania, Mr. VVV Pattabhai Ram, Adv.
Inefficiency and lack of legal knowledge can be considered as justifications for delay condonation.
Headnote:
Delay Condonation - Inefficiency and Lack of Legal Knowledge - The court allowed the delay condonation due to inefficiency in the working of the Department and lack of knowledge of legal remedy, subject to deposit of costs.
Fact of the Case:
The respondent provided excuses for the non-processing of the file for six months, citing the establishment of a different commissionerate and lack of knowledge of the correct legal remedy.
Finding of the Court:
The court considered the excuses as a result of inefficiency and lack of legal knowledge, and allowed the delay condonation subject to the deposit of costs.
Issues: Delay condonation, establishment of a different commissionerate, lack of knowledge of legal remedy
Ratio Decidendi: The court's decision was influenced by the inefficiency in the working of the Department and the lack of knowledge of the correct legal remedy, leading to the allowance of delay condonation.
Final Decision: The applications for condonation of delay were allowed, subject to the deposit of costs.
ORDER :
IA No.99581/2020 IA No.83444/2020, IA No.83751/2020
1. On perusal of the affidavit of the respondent, it appears that there are two excuses given for non processing of the file for six months: firstly, that a different commissionerate was being established and in that process inefficiency occurred, secondly, that they were not fully aware of the remedies and proceeded on the basis that an appeal would lie to the High Court for which limitation was of 180 days while in fact the remedy was to file an appeal before this Court for which the limitation was of 90 days.
2. We consider this hardly a proper justification except that it is a result of inefficiency of the working of the Department and lack of knowledge of legal remedy.
3. Be that as it may, since some similar matters are stated to be pending consideration, we are inclined to condone the delay, subject to deposit of Rs. 10,000/- as costs in each of the civil appeals with the Supreme Court Group ‘C’ (Non-Clerical Employees Welfare Association) within three weeks.
4. The applications for condonation of delay are accordingly allowed.
Diary No(s). 14338/2020,13084/2020, 15831/2020
5. Applications for exemption from filing C/C of the impugned judgment are allowed.
Issue notice.
Tag with Civil Appeal NO. 6550/2015(D. NO.23247/2015).