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2013 (6) TMI 613 - AT - Central ExciseCondonation of delay - The reason given is that the appellant being a Division of Indian Railways, they had to forward the papers to their Headquarters for review, clearance etc. and hence, the delay. The appellant also pleads that the appellant being a Govt. department, the matter be considered leniently in view - Held that:- The Hon'ble Supreme Court in the case of Chief Post Master General vs. Living Media India Ltd. - [2012 (4) TMI 341 - SUPREME COURT OF INDIA] held that COD application by Govt. dept. cannot be done mechanically merely because the Govt. or its want was party before the Court and in absence of plausible and acceptable explanation, government cannot plead that there was no gross negligence or deliberate inaction or lack of bona fide , and liberal construction has to be adopted to advance substantial justice. The argument advanced for the delay is purely bureaucratic red-tape which is not satisfactory to this Bench. - application for condonation of delay dismissed.
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