Commissioner of C. Ex. Vs. Hotline Cpt Ltd. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Jan-19-2007 |
| R Abichandani, N T C.N.B. |
| Commissioner of C. Ex. |
| Hotline Cpt Ltd. |
1. it appears from the narration of facts in the application and the submissions made by the learned authorized representative for the department that the appellant was pursuing remedy before the government of india under an impression that the appeal could be entertained by the government of india. however, after the papers were returned on 19-7-2006, the present appeal has been filed. since the appellant appears to have been bonafidely pursuing proceeding before the wrong forum, delay in filing of the appeal is condoned as sufficient cause is made out.
1. It appears from the narration of facts in the application and the submissions made by the learned authorized representative for the department that the appellant was pursuing remedy before the Government of India under an impression that the appeal could be entertained by the Government of India. However, after the papers were returned on 19-7-2006, the present appeal has been filed. Since the appellant appears to have been bonafidely pursuing proceeding before the wrong forum, delay in filing of the appeal is condoned as sufficient cause is made out.