Sanjiv Khanna, J. - (1.) These appeals have been filed by the Revenue against the decisions of the Customs, Excise and Service Tax Appellate Tribunal dated 19 September 2018, 17 July, 2018 and 19 September, 2018 with a delay of 668 days, 727 days and 668 days, respectively.
(2.) We have heard Mr. Sanjay Jain and Mr. Balbir Singh, learned Additional Solicitors General, in support of the appeals. It has been submitted that the delay occurred on account of the fact that the appeals were mistakenly filed before the Calcutta High Court.
(3.) Even if the period of time which was spent in pursuing the appeals before the High Court is excluded, there is still a substantial and unexplained delay. Even otherwise, we are of the view that the Union of India, which has competent legal advice at its command, cannot, particularly in the facts of the present case, be heard to contend that they were under a mis-apprehension that the appeals would lie before the High Court. The nature of the controversy involved in the appeals leaves no manner of doubt, that the appeals were maintainable before this Court and this Court alone. Hence, we are not inclined to condone such a gross delay on the part of the Revenue in accessing its remedies before the court. In a matter such as the present, certainty in fiscal matters is of importance to the Assessee just as the interests of the Revenue have to be duly protected. The concerns of the Revenue have to be duly met by showing alacrity in pursuing remedies which are available in law.;