IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 17TH DAY OF OCTOBER 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI CENTRAL EXCISE APPEAL No.38 of 2018 BETWEEN:
PRATIBHA REALTORS PVT. LTD., No.41 MANTRI HOUSE, VITTAL MALLYA ROAD, BANGALORE-560 001, REPRESENTED HEREIN BY ITS SENIOR MANAGER - TAXATION, MR.RAGHAVENDRA N.
(SRI.T.SURYANARAYANA, ADVOCATE) AND:
1. ADDITIONAL COMMISSIONER OF SERVICE TAX, BANGALORE, … APPELLANT No.16/1, S.P.COMPLEX, LALBAGH ROAD BANGALORE-560027.
2. COMMISSIONER OF CENTRAL TAX BENGALURU NORTH, No.59, HMT BHAVAN, GROUND FLOOR, BELLARY ROAD, BANGALORE-560032.
… RESPONDENTS (SRI. T.L.KIRAN KUMAR, AGA) THIS CENTRAL EXCISE APPEAL IS FILED UNDER SECTION 35G OF THE CENTRAL EXCISE ACT, 1994 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND ALLOW THE APPEAL AND SET-ASIDE THE FINAL ORDER BEARING No.20790/2018 PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU IN ST/COD/20240/2018 IN ST/20169/2018-DB (ANNEXURE-D); AND ETC.
THIS CENTRAL EXCISE APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT This appeal is filed being aggrieved by the order bearing No.20790 of 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal dated 01.06.2018 in ST/COD/20240/2018 IN ST/20169/2018-DB.
2. In terms of the said order, the Tribunal rejected the application seeking condonation of delay of 1309 days in filing the appeal. The reason assigned therein is that the DGM (Taxation) who was working with them, resigned on 31.01.2015. They were unable to trace out the file and that they were not aware as to whether the second appeal has been filed before the Tribunal or not. It is for this reason that the delay has occasioned. It is, therefore, contended that the delay requires to be condoned and the appeal be restored for consideration on merit.
3. The learned Counsel for the respondents disputes the same.
4. On hearing learned counsels, we are of the view that appropriate interference is called for. We do not find any reason to disbelieve the explanation offered by the appellants in explaining the delay of 1309 days in filing the appeal. We are unable to accept the reasoning of the Tribunal that the reasons assigned are neither logical and reasonable nor sufficient cause has been shown. It is needless to state that matters of delay require to be considered liberally on sufficient cause being shown. On considering the reasons assigned, we are of the considered view that the reasons assigned constitutes sufficient case.
5. Hence, the appeal is allowed. The order of the Tribunal bearing No.20790 of 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal dated 01.06.2018 in ST/COD/20240/2018 IN ST/20169/ 2018-DB is set aside. The application seeking condonation of delay is allowed. The delay in filing the appeal is condoned. The appeal is restored to file. The Tribunal to consider the appeal on merits.
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JUDGE JUDGE RD