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2012 (7) TMI 866 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the honourable Tribunal was justified in dismissing the application for restoration of appeal? Whether, on the facts and in the circumstances of the case, the honourable Tribunal was justified in not condoning the delay caused by mistake of the counsel for the appellant? Held that:- In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The Tribunal had decided the matter on August 1, 2008, and a communication was sent to the counsel on September 10, 2008. The Tribunal has noticed that order dated August 1, 2008 was passed after affording fourteen opportunities to the appellant who was avoiding proceedings on one pretext or the other. There has been an inordinate delay of 549 days in filing the appeal. The learned counsel for the appellant was unable to demonstrate any steps taken against the counsel for his negligence. Such a plea without there being any material to substantiate cannot be accepted as such pleas invariably can be taken in all cases as a general defense. Appeal dismissed.
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