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2023 (8) TMI 1002 - CESTAT ALLAHABADCondonation of delay of 23 days in filing this appeal - sufficient reasons for delay or not - HELD THAT:- It is a settled position in law that the appeal should not be dismissed for such reasons and the appellant should be given the opportunity to argue the matter on merits. In the case of MUNICIPAL CORPORATION, GWALIOR VERSUS RAMCHARAN (D) BY LRS. [2002 (4) TMI 944 - SUPREME COURT] where it was held that the High Court ought to have been taken a liberal, and not a rigid and too technical a view of the issue before it and should have condoned the delay in filing the appeal and concentrated on examining whether the appeal raised any substantial question of law worth being heard by the High Court. In our opinion, a sufficient cause for condoning the delay in filing the appeal before the High Court is made out. The said delay of 23 days in filing the appeal before him is condoned and matter remanded back to the Appellate Authority for decision on merits and after following the principles of natural justice - the order of Commissioner (Appeals) cannot be upheld.
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