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2011 (12) TMI 457 - HC - Central ExciseCondonation of delay - Whether the decision of Tribunal to deny condonation of 80 days delay is sustainable or not - Held that:- Tribunal has erred in not condoning the delay as there are sufficient and reasonable grounds put-forth for the delay, which was sought to be challenged. It appears that the order, which was received by the office of the appellant at Mumbai office, was transmitted to Delhi office and the same has been sent back to the Mumbai office. The reasons for delay while transmitting the orders to the different offices as has been well explained, even if these aspects were not highlighted and instead case on merit was insisted, we are of the opinion that the delay ought to have been considered by the Tribunal in wake of sufficiency of reasons. Moreover, when procedural law is pitted against the substantive rights, tilt is always towards substantive grounds and liberal approach in such circumstances is required to be resorted to. - Decided in favour of assessee.
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