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2013 (12) TMI 346 - CESTAT CHENNAICondonation of Delay – Delay in filing appeals - Held that:- Relying upon COLLECTOR LAND ACQUISITION, ANANTNAG & ANR. Versus MST. KATIJI & ORS. [1987 (2) TMI 61 - SUPREME Court] - The order were received by the applicant just before passing of Final Order dated 19.8.2010 - It appears from e-mail communication that the Advocate sent the draft appeal on 22.9.2010 - the applicant was vigilant and diligent to follow up the proceedings time to time for the different periods - there was no gross negligence or deliberate inaction or lack of bona fide - if the delay is not condoned, it may lead to grave injustice and the COD applications deserved to be accepted. It is apparent on the face of record that in the applicants own case, for earlier period, the Tribunal passed Final Order, which was upheld by the Hon'ble Supreme Court - Once, it is ascertained that the lapse on the part of the applicant cannot be construed as gross negligence then length of delay is not so relevant - the applicant took initiative to file the appeal as evident from the e-mail communication - the applicant was not negligent and inactive - it is a fit case for condonation of delay of filing the appeals – Decided in favour of Assessee.
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