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2014 (8) TMI 966 - BOMBAY HIGH COURTCondonation of delay - Whether the Customs Excise and Service Tax Appellate Tribunal, West Zone, Mumbai was justified in dismissing the Appeal on the ground that the delay of 100 days has not been explained satisfactorily by producing proof of action taken against the employee of the Appellant for his negligence - Held that:- Tribunal has not referred to any principle of law which would enable it to hold that the delay which is, otherwise, satisfactorily explained and for which the cause shown is reasonable and not false should be not condoned only because a company like the Appellant has failed to show proof of action taken against the employee who was in default and for whose negligence the delay occurred. If that is not to be found in any judgments of any Court of law, then, the Tribunal’s approach cannot be upheld. The delay deserves to be condoned by applying liberal principles, if the Appellants are not guilty of gross negligence or that their conduct is not lacking in bona fides. For these reasons, we condone the delay of 100 days in filing the present Appeal - Delay condoned.
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