Excise And Taxation Department vs M/S Allied Strips Limited
- CitationRestoration Application No. 8
Ratio decidendi
The rule this decision rests on
The Tribunal's power under the proviso to Section 61 of the Insolvency and Bankruptcy Code, 2016 to condone a delay in filing an appeal is limited to a further period of 15 days beyond the 30-day limitation period, and only upon a showing of sufficient cause. A delay exceeding that statutory extension cannot be condoned, and an application seeking condonation of such a delay, supported only by a bald and unexplained assertion of inter-departmental formalities, does not disclose sufficient cause and is liable to be dismissed. Where the application for condonation of delay is dismissed, the appeal itself is not duly constituted and is consequently dismissed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE MATTER OF: Excise and Taxation Department Bahadurgarh, Haryana ...Appellant
Versus
Allied Strips Ltd. & Anr. ...Respondents
Present: For Appellant: Ms. Manisha Agrawal Narain. Adv. For Respondents: Mr. Abhishek Anand, Mr. Prateek Kushwaha, Adv.
ORDER
30.09.2022: Restoration Application No. 8 of 2022.
This application is filed under Rule 11 of the NCLAT Rules, 2016 for
recalling of the order dated 10.08.2022 by which appeal filed by the Appellant
has been dismissed for non-prosecution.
Notice in the application. Mr. Abhishek Anand, Counsel appearing on
behalf of the Respondent accepts the notice. He does not want file any reply to
the application.
After hearing Counsel for the parties, the reason assigned in the
application are sufficient to recall the order dated 10.08.2022. hence, the
application is allowed and the order dated 10.08.2022 is recalled. The appeal
is restored to its original number.
Company Appeal (AT) (Ins) No. 1506 of 2019 I.A. No. 4281 of 2019 is filed for seeking condonation of delay of 147
days in filing of the appeal.
In brief, the impugned order was passed on 30.05.2019. The period for
filing of the appeal is 30 days in terms of Section 61 of the Code. The said date
had expired on 21.07.2019 but the Appellant took 147 more days in filing of
the appeal. As per Section 61 proviso, this Tribunal has the jurisdiction to
condone the delay of 15 days that too on a sufficient cause but here the delay
is of 147 days for which the explanation has been given that it had caused due
to various inter-departmental formalities which are not explained at all and it
appears that it is just a bald assertion.
In view of the aforesaid facts and circumstances, we do not find any
merit in this application and the same is hereby dismissed.
Since we have dismissed the application, therefore, the appeal is not
duly constituted and the same is also dismissed.
[Justice Rakesh Kumar Jain] Member (Judicial)
[Dr. Ashok Kumar Mishra] Member (Technical)
Sc/RR
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