The Commissioner, CGST And Central Excise vs. M/S Welspun INDIA LTD.

Held

The Court held that the delay of 3 days occasioned in preferring the Tax Appeal had been sufficiently explained by the applicant. The Court considered the submissions advanced by the learned advocates for both parties and the averments made in the memorandum of the application. Based on this, the Court was of the view that the delay was sufficiently explained. Therefore, the application for condonation of delay succeeded and was allowed. The delay was condoned, and the Rule was made absolute with no order as to costs. The operative direction was to allow the application for condonation of delay, thereby permitting the filing of the Tax Appeal.

Facts

The Commissioner, CGST and Central Excise (the applicant) filed a Civil Application seeking condonation of a 3-day delay in filing a Tax Appeal. The Tax Appeal challenges an order dated 02.01.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad in Appeal No. E/12885/2013-DB. M/s Welspun India Ltd. is the respondent. The application for condonation of delay was heard by the High Court, considering the submissions of both parties and the averments in the application.

Key Issues

1. Whether the delay of 3 days in filing the Tax Appeal is sufficiently explained by the applicant, the Commissioner, CGST and Central Excise, warranting condonation under Section 5 of the Limitation Act, 1963? The applicant argued that the delay was sufficiently explained and sought condonation. The respondent, M/s Welspun India Ltd., was represented, and arguments were heard. The judgment does not explicitly detail the respondent's arguments against condonation, but implies they were considered.