Argument advanced for condonation of delay is purely bureaucratic red-tape and not satisfactory - COD application dismissed
IN we reported that the Central Railway had failed to pay the pre-deposit ordered of Rs.25 lakhs and hence their Service Tax appeal was dismissed by the CESTAT. See 2013-TIOL-799-CESTAT-MUM. The respondent Commissioner was CCE, Nagpur.
The present case concerns Central Railway, Solapur and the respondent Commissioner is CCE, Pune-III. This too is a Service Tax case.
Against an order-in-appeal dated 30.11.2011 passed by the Commissioner of Central Excise (Appeals), Pune-II, the Central Railway, Solapur filed an appeal before the CESTAT on 12.12.2012. Incidentally, they had received the o-in-a on 11.01.2012 and, therefore, the appeal was to be filed on or before 10.04.2012.
But, as mentioned, the appeal was filed eight months late and so CR, Solapur had also filed an application for Condonation of Delay along with the Stay application/Appeal.
The appellant submitted that the reason for the delay is that the appellant being a Division of Indian Railways, they had to forward the papers to their Headquarters for review, clearance etc. and hence the delay. The appellant also pleaded that the appellant being a Govt. department, the matter be considered leniently.
The Bench was not impressed at all.
After extracting passages from the Apex Court decisions in N.Balakrishnan vs. M. Krishnamurthy - () & Chief Post Master General vs. Living Media India Ltd. , the Bench observed -
"4. In the present case, we find that the argument advanced for the delay is purely bureaucratic red-tape which is not satisfactory to this Bench. Accordingly, we dismiss the application for condonation of delay. Consequently, the stay application and the appeal also get dismissed."