Commissioner Central Excise Delhi v. Design Dialogues India Pvt. Ltd.
2021-09-03
M.M.SUNDRESH, SANJAY KISHAN KAUL
body2021
DigiLaw.ai
ORDER : IA No.99581/2020 IA No.83444/2020, IA No.83751/2020 1. On perusal of the affidavit of the respondent, it appears that there are two excuses given for non processing of the file for six months: firstly, that a different commissionerate was being established and in that process inefficiency occurred, secondly, that they were not fully aware of the remedies and proceeded on the basis that an appeal would lie to the High Court for which limitation was of 180 days while in fact the remedy was to file an appeal before this Court for which the limitation was of 90 days. 2. We consider this hardly a proper justification except that it is a result of inefficiency of the working of the Department and lack of knowledge of legal remedy. 3. Be that as it may, since some similar matters are stated to be pending consideration, we are inclined to condone the delay, subject to deposit of Rs. 10,000/- as costs in each of the civil appeals with the Supreme Court Group ‘C’ (Non-Clerical Employees Welfare Association) within three weeks. 4. The applications for condonation of delay are accordingly allowed. Diary No(s). 14338/2020,13084/2020, 15831/2020 5. Applications for exemption from filing C/C of the impugned judgment are allowed. Issue notice. Tag with Civil Appeal NO. 6550/2015(D. NO.23247/2015).