TMI Blog2012 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 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 allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) on 18-10-2011 and was received by the appellant on 25-10-2011. The limitation for filing the appeal against the said order is of three months and expired on or around of 27th Jan. 2012. The appeal stand filed on 25th July 2012. 2. Ld. Advocate appearing for the appellant draws my attention to a medical certificate produced on record indicating that Shri Pardeep Gupta, propri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant as to why the appeal was filed in July 2012. In any case the said prescription of the hospital produced on record does not reflect that the appellant was in such a position so as not able to contact their Advocate for the purpose of getting the appeal prepared. It is also not the appellant s contention that on account of the said illness of the proprietor, all the activities of the unit came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Accordingly COD application is rejected. 5. As a result, stay petition and appeal get rejected a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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