M/S Kamal Builders vs. The Commissioner Of CGST And Central Excise, Jodhpur

Held

The High Court held that the CESTAT's refusal to condone the delay of approximately 82 days was not justified. The Court observed that in the facts of the case, such a delay should have been condoned by taking a liberal view, rather than dismissing the appeal without an examination of the issues on merits. The High Court reversed the impugned order passed by the CESTAT and revived the appeal of the assessee before the Tribunal. The Court directed that the appeal before the CESTAT shall now be heard and disposed of on merits. No specific issues were left undecided.

Facts

The appellant, M/s Kamal Builders, filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT, by an order dated 15.03.2019, refused to condone a delay of approximately 82 days in filing the appeal. Consequently, the CESTAT dismissed the appeal without considering the merits of the case. The present appeal is filed by the assessee before the High Court challenging the CESTAT's order refusing to condone the delay.

Key Issues

1. Whether the High Court should interfere with the CESTAT's decision to refuse condonation of delay in filing an appeal, particularly when the delay is approximately 82 days and the appeal has not been examined on merits. Contentions of the Appellant: The appellant argued that the delay of 82 days was not inordinate and that the CESTAT should have adopted a liberal approach in condoning such a delay, especially to allow the appeal to be heard on its merits. Contentions of the Respondents: The judgment does not record any specific contentions made by the respondents (The Commissioner of CGST and Central Excise, Jodhpur, and others) regarding the condonation of delay.