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T. S. SIVAGNANAM, SUPRATIM BHATTACHARYA
Star Battery Limited – Appellant
Versus
Joint Commissioner, Central Excise, Kolkat Iv – Respondent
JUDGMENT
T.S. Sivagnanam J. - There is delay of 2864 days in filing the appeal. The learned advocate appearing for the respondents has strenuously opposed the prayer for condonation of delay.
2. We have gone through the affidavit filed in support of the application for condonation of delay. Though several averments have been made but only one of such averments has appealed to us mainly that the counsel, who was engaged by the appellant to defend him and prosecute the matter, has passed away. This submission cannot be doubted. That apart the order, which was impugned in the writ petition, was an assessment order passed under the Central Excise Act, 1944 demanding Central Excise dues of Rs.18,62,403/- from the appellant. Though such order came to be passed on 25.02.2011, till date the department is unable to recover the same as nothing is on record to indicate that recovery proceeding was initiated. This is probably because the appellant ran into financial difficulties and proceeding under SARFAESI Act, 2002 is set to have been initiated against him. Thus, considering the totality of the circumstances this Court is of the view that ends of justice would be made if delay in filing the a
The court's decision was based on the absence of a question of law and the pending validity of rule 8(3a) of the Central Excise Rules, 2002 before the Supreme Court.
The Court ruled that the delay in filing an appeal could be condoned under the Finance Act due to the extraordinary circumstances of the COVID pandemic, as extended by the Supreme Court's directive.
Government departments are under a special obligation to ensure diligence and commitment in filing appeals, and condonation of delay should not be used as an anticipated benefit for government depart....
Condonation of delay under S.5 of the Limitation Act, 1963, may be granted even in cases of administrative negligence where public revenue interest is involved, provided the applicant succeeds in dem....
The appellate authority under the Finance Act, 1994, has no jurisdiction to condone delays beyond the statutory limit, and special statutes exclude the application of the Limitation Act.
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