Facts of the Case

The applicant, Commissioner, Central Excise and Service Tax, filed an interlocutory application before the Gauhati High Court under Section 5 of the Limitation Act, 1963, 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 filed to enable registration and hearing of the connected Central Excise Appeal on merits. The applicant explained the reasons for the short delay and prayed that the same be condoned in the interest of justice.

Issues Involved

  1. Whether the applicant had shown sufficient cause for condonation of the delay of five days in filing the Central Excise Appeal.
  2. Whether the delay deserved to be condoned under Section 5 of the Limitation Act, 1963.
  3. Whether the connected Central Excise Appeal should be registered and listed for admission after condonation of delay.

Petitioner's Arguments

  • The applicant submitted that there was only a five-day delay in preferring the connected Central Excise Appeal.
  • It was contended that the delay was neither deliberate nor intentional.
  • The applicant explained the circumstances causing the delay and prayed for condonation under Section 5 of the Limitation Act, 1963, so that the appeal could be decided on merits.

Respondent's Arguments

  • The respondent, Hindustan Coca Cola Beverages Pvt. Ltd., was represented before the Court.
  • The order primarily records the consideration of the applicant's request for condonation of delay and does not contain detailed submissions on behalf of the respondent.

Court Order / Findings

The Gauhati High Court considered the explanation furnished by the applicant and held that sufficient cause had been shown for condonation of the delay.

The Court observed that the explanation offered by the applicant satisfactorily justified the five-day delay in filing the appeal.

Accordingly, the Court:

  • condoned the delay of five days;
  • allowed the interlocutory application filed under Section 5 of the Limitation Act, 1963;
  • directed that the connected Central Excise Appeal be registered and numbered; and
  • ordered that the appeal be listed for admission on 24.01.2023.

Important Clarification

  • The order deals only with condonation of delay and does not decide the merits of the Central Excise dispute.
  • The High Court held that a short delay of five days stood satisfactorily explained.
  • Condonation of delay merely enables the appeal to be heard on merits and does not confer any substantive relief regarding the tax dispute.
  • The connected Central Excise Appeal will be considered independently during the admission stage.

Sections Involved

  • Section 5 of the Limitation Act, 1963 – Extension of Prescribed Period in Certain Cases.
  • Central Excise Act, 1944 – Appellate provisions governing Central Excise Appeals (as applicable).

Link to download the order - https://mytaxexpert.co.in/uploads/1782895806_221compressed.pdf

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