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SUJIT NARAYAN PRASAD, PRADEEP KUMAR SRIVASTAVA
Bharat Coking Coal Limited – Appellant
Versus
Commissioner of Central Excise, Dhanbad – Respondent
JUDGMENT :
I.A. No. 1407 of 2024
1. The instant application has been filed for condonation of delay of 891 days in preferring the Civil Miscellaneous Petition.
2. It has been submitted that the instant restoration application has been filed for restoration of Tax Appeal No. 19 of 2016, which has been dismissed for default on 28.07.2017 for non-compliance of order dated 14.07.2017 passed in C.M.P. No. 54 of 2017.
3. Learned counsel for the petitioner submits that the Tax Appeal No. 19 of 2016 has been filed against the order dated 17.12.2015 passed by learned Customs, Excise and Service Tax, Appellate Tribunal, Kolkata. But inadvertently, the defects pointed out by the office could not be removed in the said tax appeal, as such it was dismissed for default and when the petitioner came to know about the dismissal of said Tax Appeal No. 19 of 2016, which stood dismissed for default for non-compliance of peremptory order dated 14.07.2017 passed in CMP No. 54 of 2017, the petitioner preferred the present Civil Misc. Petition being CMP No. 83 of 2020.
4. It has further been submitted so far delay in preferring CMP No. 83 of 2020 is concerned, upon receipt of memo in CMP No. 54 of 2017, th
The court established that a party seeking to condone a delay must demonstrate sufficient cause, and that negligence or lack of bona fides will preclude the granting of such relief, reinforcing the s....
The main legal point established in the judgment is the requirement for a sufficient cause to condone delay in filing appeals, emphasizing the importance of bona fide motive, inaction, and negligence....
The principle that the law of limitation must be strictly adhered to, and that the burden of proving sufficient cause for condonation of delay lies with the appellant, is crucial in ensuring timely j....
The principle that the law of limitation must be strictly adhered to, and that a party seeking condonation of delay must provide a satisfactory explanation that demonstrates diligence and bona fides.
The law of limitation applies equally to all parties, including the government, and a mere bureaucratic delay is not sufficient to justify the condonation of an inordinate delay in filing an appeal.
The court emphasized that sufficient cause for delay in filing an appeal must be adequately justified, and negligence or lack of bona fides can bar condonation.
The law of limitation must be strictly adhered to, and the burden lies on the party seeking condonation to demonstrate that the delay was due to sufficient cause, free from negligence or lack of bona....
The principle that the law of limitation must be strictly adhered to, and that bureaucratic delays do not constitute sufficient cause for condonation of delay in filing appeals.
The principle that the law of limitation must be strictly applied, and that any request for condonation of delay must be supported by a sufficient and reasonable explanation, which was not met in thi....
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