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2013 (5) TMI 706 - HC - Central ExciseCondonation of delay - delay of 215 days - appeal before CESTAT - appellant claimed that though he did receive the impugned order of the Commissioner on 10-6-2010, he could not take action for filing appeal because of various legal disputes and litigation including the criminal prosecution for the cases of the Excise and Customs Department, which consumed considerable time. It was only when he received a recovery notice dated 22-3-2011 from the local Superintendent of Central Excise, Jetpur, he realized that the appeal was not filed against the order of the Commissioner. Held that:- The Courts normally prefer the cause of substantive justice when pitted against technicalities. Ordinarily, therefore, the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a litigant would not gain by not pursuing his remedies. In the present case, the delay was not so gross, nor was the conduct of the petitioner so negligent that his appeal should have been dismissed without hearing on merits. We are informed that the revenue involved in the present case is close to ₹ 2 crores. - matter restored before tribunal - delay condoned.
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