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Pr. Commissioner Central Excise Delhi I v. Design Dialogues India Pvt. Ltd.

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.

(Sanjay Kishan Kaul and M.M. Sundresh, JJ.)

 

Civil Appeal Diary No(s). 14338/2020, decided on September 3, 2021

 

Pr. Commissioner Central Excise Delhi I ________________ Petitioner;

 

v.

 

Design Dialogues India Pvt. Ltd. ____________________ Respondent.

 

(IA No. 99583/2020-Exemption From Filing C/C of the Impugned Judgment and IA No. 99582/2020-Stay Application and IA No. 99581/2020-Condonation of Delay in Filing Appeal)

 

With

 

Diary No(s). 13084/2020 (XVII-A)

 

(IA No. 83444/2020-Condonation of Delay in Filing and IA No. 83446/2020-Exemption From Filing C/C of the Impugned Judgment and IA No. 83445/2020-Ex-Parte Stay)

 

Diary No(s). 15831/2020 (XVII-A)

 

(IA No. 83755/2020-Exemption From Filing C/C of the Impugned Judgment and IA No. 83756/2020-Stay Application and IA No. 83751/2020-Condonation of Delay in Filing Appeal)

 

Civil Appeal Diary No(s). 14338/2020; IA No. 99583/2020; IA No. 99582/2020; IA No. 99581/2020; Diary No(s). 13084/2020 (XVII-A); IA No. 83444/2020; IA No. 83446/2020; IA No. 83445/2020; Diary No(s). 15831/2020 (XVII-A); IA No. 83755/2020; IA No. 83756/2020; and IA No. 83751/2020

 

The Order of the court was delivered by

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.

 

6. Issue notice.

 

7. Tag with Civil Appeal NO. 6550/2015 (D. NO. 23247/2015).

 

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