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2014 (11) TMI 494 - HC - Central ExciseCondonation of delay - Delay caused due to application filed to make the correct to mistake in the impugned order - Whether the expression “sufficient cause” means the delay has to be appropriately explained by showing the factual causes sufficiently leading to the delay or it should be interpreted that the factual cause itself should be justified and reason on its own merit notwithstanding the fact that the reasons for the delay have been sufficiently explained - Held that:- It is a settled legal position that the law of limitation has not been enacted for the purpose of defeating the rights of the parties and if a person has not been diligent and acted in a mala fide and with deliberate intention presented the appeal belatedly for certain other reasons, then, it would be a case, where, the Court would not exercise discretion in condoning the delay. From the facts of the case, the case on hand does not appear to be one such case as there is no dispute regarding the communications between the appellant and the department, and even in the communication dated 8-9-2008, the Commissioner has observed that if the appellant does not accept the order dated 14-3-2008, it is open to them to move the higher appellate forum - Delay condoned - matter restored before the tribunal - Decided in favour of assessee.
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