JUDGMENT : M.R. Shah, J. 1. Rule. Ms. Rujuta R. Oza, learned advocate, waives service of notice of Rule for the respondent No. 3. In the facts and circumstances of the case and with the consent of learned advocates appearing for respective parties, the matter is taken up for final hearing today. 2. We have heard Shri Paresh M. Dave, learned advocate appearing for the petitioners and Shri R.J. Oza, learned advocate appearing for respondent No. 3. 3. By way of this petition under Article 226 of the Constitution of India, the petitioners - a Cooperative Society - Land Loosers Farmers have challenged the impugned order passed by the learned Customs, Excise and Service Tax Tribunal (for short "learned Tribunal") rejecting the application of the petitioner Society to condone the delay of approximately 475 days in preferring the appeal against the order passed by the learned Commissioner (Appeals). 4. The learned Tribunal has rejected the delay condonation application by impugned order by observing that the petitioner - original appellant has not given any justifiable reason for filing the appeal belatedly. It is true that the petitioner - original appellant ought to have and/or could have submitted elaborate reasons to justify the reason for filing the appeal belatedly. However, considering the fact that the petitioner - original appellant is a Society of the Members - Land Loosers Farmers and as such, there do not appear to be any mala fide intention in not filing the appeal within the period of limitation and/or filing the appeal belatedly, in the facts and circumstances of the case, on imposing a reasonable cost, we are inclined to condone the delay and direct the learned Tribunal to decide the appeal in accordance with law. 5. It is reported that pursuant to the order passed by this Court, the petitioner - original appellant has deposited a sum of Rs. 20,000/- with the Registry of this Court. Under the circumstances and in the peculiar facts of the case narrated herein above, more particularly, when the petitioner Society is a Society of Land Loosers Farmers, who have lost their valuable lands in the acquisition, the impugned order passed by the learned Tribunal rejecting the delay condonation application is hereby quashed and set aside by imposing cost of Rs. 20,000/-, which, as observed earlier, the petitioner - original appellant has already deposited with the Registry of this Court. 6. 20,000/-, which, as observed earlier, the petitioner - original appellant has already deposited with the Registry of this Court. 6. Now, the learned Tribunal to decide and dispose of the appeal in accordance with law without raising the issue with respect to limitation, however, subject to complying with other statutory provisions/requirements. Registry is directed to pay/return the amount of Rs. 20,000/-, which the petitioner has deposited pursuant to the earlier order passed by this Court on dated 4-2-2005, in the name of respondent No. 3 - Commissioner of Central Excise and Service Tax, Vadodara II, Vadodara and the cheque may be handed over to learned counsel appearing on behalf of respondent No. 3. The petition is allowed. Rule is made absolute to the aforesaid extent.