M.R. Shah, J. - (1.) RULE . Ms. Rujuta R. Oza, learned advocate waives service of notice of Rule for the respondent No. 3. In the facts and circumstances of the case and with the consent of learned advocates appearing for respective parties, the matter is taken up for final hearing today.
(2.) WE have heard Shri Paresh M. Dave, learned advocate appearing for the petitioners and Shri R.J. Oza, learned advocate appearing for respondent No. 3. By way of this petition under Article 226 of the Constitution of India, the petitioners - a Cooperative Society - Land Loosers Farmers have challenged the impugned order passed by the learned Customs, Excise and Service Tax Tribunal (for short "learned Tribunal") rejecting the application of the petitioner Society to condone the delay of approximately 475 days in preferring the appeal against the order passed by the learned Commissioner (Appeals).
(3.) THE learned Tribunal has rejected the delay condonation application by impugned order by observing that the petitioner - original appellant has not given any justifiable reason for filing the appeal belatedly. It is true that the petitioner - original appellant ought to have and/or could have submitted elaborate reasons to justify the reason for filing the appeal belatedly. However, considering the fact that the petitioner - original appellant is a Society of the Members - Land Loosers Farmers and as such, there do not appear to be any mala fide intention in not filing the appeal within the period of limitation and/or filing the appeal belatedly, in the facts and circumstances of the case, on imposing a reasonable cost, we are inclined to condone the delay and direct the learned Tribunal to decide the appeal in accordance with law.;