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2013 (10) TMI 1052 - CALCUTTA HIGH COURTCondonation of delay - delay of 309 days - Hed that:- The Court cannot be oblivious to the fact that departmental appeals involve unavoidable procedural delays by reason of pushing of files from one authority to the other, obtaining of the requisite clearances and the like, and a month’s time for preparation of the appeal and connected ground work for filing the appeal is not unreasonable - Tribunal ought to have taken a more liberal approach. The impugned order is, thus set aside and quashed. The appeal shall be taken on file notwithstanding the delay of 309 days. The delay is condoned. It is, however, made clear that this Court expresses no opinion whatsoever on the merit of the appeal or of the maintainability of the appeal otherwise and it will be open to the parties to take all points before the learned Tribunal including the question of maintainability of the appeal - Decided in favour of Revenue.
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