TMI Blog2017 (5) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal, we note that substantial responsibility for such long delay rest with the counsels representing the appellant - the substantial appellate remedy available to the appellant should not be jeopardized due to the actions of the appellant’s counsel which admittedly resulted in long delay - the substantial appellate remedy available to the appellant should not be jeopardized due to the acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016, with a delay of about 30 days. The Registry pointed out defect in the appeal and communicated to the appellant on 08.03.2016. Another letter was sent on 30.03.2016 to remove the defect before 18.04.2016. Again on 19.04.2016 the Registry advised the appellant to remove the defect in the appeal by 11.05.2016. In the meantime the Demand Draft for ₹ 5000/- submitted along with appeal expir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that in the interest of justice, for a decision on merit their appeal may be admitted. They prayed that the processing delay on the part of the counsel s firm should not jeopardize the legal remedy available to the appellant for obtaining an order on merit from the Tribunal. 3. The Ld. AR strongly opposed the application for COD. He submitted that there is inordinate delay. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not follow up the appeal with the required diligence causing such long delay in removing the defect and processing the appeal on behalf of the appellant. This fact has been admitted by the Ld. Counsel for the appellant also. The Revenue s objection is that the application does not merit consideration as the long delay has not been properly explained. We note that the communications were sent by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the appellant should not be jeopardized due to the actions of the appellant s counsel which admittedly resulted in long delay. Considering the overall background and facts as narrated above, we find that the appeal can be admitted in order to render a decision on merit. However, the appellant should be put to cost of ₹ 5000/- which will be deposited within 4 weeks to the Prime Ministe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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