Facts of the Case

The Commissioner, Central Excise and Service Tax, Dibrugarh, filed an interlocutory application before the Gauhati High Court seeking condonation of a delay of five days in filing the connected Central Excise Appeal against Hindustan Coca Cola Beverages Pvt. Ltd. The application was preferred under Section 5 of the Limitation Act, requesting the Court to condone the short delay and permit registration of the appeal.

Issues Involved

Whether the delay of five days in filing the Central Excise Appeal deserved to be condoned under Section 5 of the Limitation Act based on the explanation furnished by the applicant.

Petitioner's Arguments

The petitioner submitted that there was a delay of only five days in preferring the connected Central Excise Appeal. It was contended that sufficient cause had been shown in the application explaining the delay, and therefore the Court should exercise its discretion under Section 5 of the Limitation Act to condone the delay in the interest of justice.

Respondent's Arguments

The respondent was represented before the Court. The order primarily records the submissions of the applicant and does not specifically discuss any objection or detailed arguments advanced by the respondent against the prayer for condonation of delay.

Court Order / Findings

The Gauhati High Court considered the explanation furnished by the applicant and held that sufficient cause had been established for condoning the delay of five days. Accordingly, the delay was condoned, the application was allowed, and the connected Central Excise Appeal was directed to be registered and numbered. The appeal was thereafter ordered to be listed for admission on the scheduled date.

Important Clarification

  • A short delay in filing an appeal can be condoned where the applicant establishes sufficient cause under Section 5 of the Limitation Act.
  • The Court reiterated that procedural delays should not defeat adjudication on merits when a reasonable explanation is provided.
  • Upon condonation of delay, the connected appeal becomes eligible for registration and consideration on merits.

Section Involved

  • Section 5 of the Limitation Act, 1963
  • Central Excise Appeal Proceedings

Link to download the order - https://mytaxexpert.co.in/uploads/1782888526_201compressed.pdf

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