By TIOL News Service

MUMBAI, JULY 18, 2017: IN the application for condonation of delay in filing the appeal, the appellant, in the words of the Tribunal, very casually states that the appeal against penalty of Rs.7 lakhs had not been filed due to oversight.

The Bench observed -

++ Law is well settled that a vigilant only deserves consideration of condonation of delay without an indolent being considered. In the present case there is no good reason stated for consideration of the application for condonation of delay.

++ We are conscious that if the appeal/application is rejected at the threshold, prejudice may be caused to this appellant since no one shall prefer to cause prejudice to himself by a belated appeal. But the present application being very casually made, that exhibits abuse of process of law. Without stating the steps taken by the appellant before limitation and after that, a careless statement has been made in the application as aforesaid. If this application is entertained, that will only give shelter to spurious appeals . Therefore that application is liable to be rejected.

Holding that the appellant had not come out with a good cause of delay, the application for condonation was rejected. Accordingly, the appeal was dismissed.

(See 2017-TIOL-2463-CESTAT-MUM)