Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 867 - AT - Central ExciseCondotionation of delay - Held that:- The expression ‘sufficient cause’ stands interpreted by various decisions of the judicial as also quasi judicial forums. The same has to be understood and applied for a reasonable, pragmatic, practical and liberal manner, depending upon the facts in each case. I am aware that the said expression ‘sufficient cause’ is required to be interpreted in such a manner so as to advance substantial justice. At the same time liberal attitude is not to be adopted in case where the delays are deliberate acts, want of bona fide or negligence on the part of the appellant. A law of limitation cannot be held redundant, by allowing the concessions, without appreciating the reasons for such delays. The appellants reason itself shows that the proprietor was advised rest for the period of 15 days. There is no explanation forthcoming on record as to why even after the said period of 15 days was over, the appeal could not be filed within a reasonable period and it took a period of further six months for the appellant to file the appeal. I find no justifiable reason to condone the delay - Condonation denied.
|