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RAJIV SHAKDHER, POONAM A. BAMBA
Principal Commissioner, GST, Delhi South – Appellant
Versus
Indraprasth Gas Limited – Respondent
JUDGMENT
Rajiv Shakdher, J. - CM aPPLs. 43925-26/2021
1. allowed, subject to just exceptions.
CM aPPL. 43927/2021
2. This is an application filed by the appellant seeking condonation of delay in filing the accompanying appeal.
3. The period of delay involved, according to the appellant, is 1310 days.
4. Via the accompanying appeal, the appellant seeks to assail the order dated 14.11.2017, passed by the Customs Excise and Services Tax appellate Tribunal [in short 'the Tribunal'].
4.1. The Tribunal, via the impugned order, has sustained the order passed by the adjudicating authority.
4.2. Therefore, in effect, the respondent has succeeded in two forums.
4.3. We may note that the issue which was raised before the Tribunal involved the interpretation of the provisions of Rule 6(3) of the CENVaT Credit Rules, 2004
5. as is evident from above, the appeal has been preferred after more than four years, since the impugned order has been passed.
5.1. The reasons given in the above-captioned application for condonation of delay are as follows :
'2. That the office of the appellant came to know about the status of CESTaT Final Order No.57931/2017 dated 14.11.2017 only on 06.07.2021 after a letter dat
Condonation of delay is an exception and should not be used as an anticipated benefit. Government departments are under a special obligation to ensure diligence and commitment in performing their dut....
Government entities must provide reasonable explanations for delays; the law of limitation applies equally to them.
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....
Service of an order on an authorized representative who appeared during adjudication proceedings is valid under Section 37C of the Central Excise Act, and the appellate authority has no jurisdiction ....
Justification for delay in filing an appeal under the Customs Act, 1962 must be reasonable and valid.
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