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2014 (1) TMI 149 - CESTAT NEW DELHICondonation of a delay - Documents not provided - Held that:- an appellate or other litigative remedy should not be permitted to fail merely on account of a delay in preferring the remedy; a liberal view must be taken in considering an explanation offered for delay; if reasonable cause is offered, the extent of the delay would per-se not be a factor for negating a prayer for condonation of delay; and while considering a plea for condonation, the explanation offered for the delay must be duly considered. While condonation of delay is a matter of exercise of discretion of the Court, it must be recognized that the discretion is a discretion of the law and not the subjective discretion of the judge. Judicial discretion should always be exercised on the basis of consecrated principles informed by tradition and norms. Exercise of discretion on an assumption that a judge is provided a reservoir of eleemosynary Jurisdiction would be a negation of liberty. While the extent of delay is per-se not the sole criterion, what is critical is that the delay must be explained - there is no satisfactory cause whatsoever pleaded or established for the extraordinary of delay 431 days in preferring the appeal - Condonation denied.
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