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May 2015

[2015] 37 STR 970 (Guj.) Sanjayraj Hotels And Resorts Pvt. Ltd. vs. Union of India

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 2 mins
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CESTAT not to reject the application for condonation of delay without giving opportunity of being heard on merits specially when the petitioner shows sufficient cause for delay in filing appeal.

Facts:
The petitioners filed appeal before CESTAT with an application for condonation of delay of 175 days mentioning the reason for delay. The Tribunal rejected the application on the ground that they had not replied to Show Cause Notice nor did the petitioner’s representative participate in adjudication proceedings. When first appeal was filed, there was a delay of 15 days which showed that they had taken issue lightly. In second appeal, there was a delay of 175 days and the affidavit filed with application for condonation of delay was not sworn by the Director or authorised representative and therefore, the application for condonation of delay was rejected. Accordingly, present petition is filed.

Held:
The petitioners had shown sufficient cause for belated filing of appeal and should have been granted an opportunity to present their case on merits before CESTAT . Therefore, it was held that the Tribunal had committed an error. Accordingly, the present petition was allowed along with direction to CESTAT to decide the matter in accordance with law and on merits.

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