Commissioner,Central Excise And Service Tax vs. Hindustan Coca Cola Beverages PVT LTD

Held

The Court held that the applicant had shown sufficient cause for the condonation of the 5-day delay in preferring the connected Central Excise Appeal. The reasoning was based on the explanation rendered in the application filed under Section 5 of the Limitation Act. The Court found the explanation satisfactory. Consequently, the delay was condoned, and the application was allowed. The Court directed that the connected Central Excise Appeal be registered, numbered, and listed for admission on January 24, 2023. No issues were expressly left undecided.

Facts

This matter concerns an application for condonation of delay filed by the Commissioner, Central Excise and Service Tax (the applicant/revenue) under Section 5 of the Limitation Act. The applicant sought condonation of a 5-day delay in preferring a connected Central Excise Appeal against Hindustan Coca Cola Beverages Pvt Ltd (the respondent). The application was heard by the Gauhati High Court. The applicant's counsel presented the explanation for the delay, and the respondent's counsel was also heard. The Court considered the explanation provided in the application.

Key Issues

1. Whether sufficient cause has been shown by the applicant for condoning the delay of 5 days in preferring the connected Central Excise Appeal, as per Section 5 of the Limitation Act, 1963. Arguments: Petitioner (Revenue): The petitioner argued that there was a delay of 5 days in filing the appeal and sought condonation by providing an explanation. They relied on the provisions of Section 5 of the Limitation Act, 1963, which allows for condonation of delay if sufficient cause is shown. Respondent: The respondent's counsel was heard, but no specific arguments against the condonation of delay were recorded in the judgment. The judgment does not record any specific arguments made by the respondent against the application.