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2013 (9) TMI 790 - HC - Service TaxCondonation of delay - Delay in filing tax appeal - Government process - Held that:- ordinarily the Courts have liberally condoned the delay and are also expected to adopt "justice oriented approach" rather than giving any undue importance to the technicalities. We are also not oblivious of the fact that the delay is not to be explained by the litigant on literal sense on day-to-day basis. However, we cannot disregard the vital requirement of law that when there is no justification for delay, the substantial law of limitation cannot be marred advancing the cause of liberal approach - There can be no straight-jacket formula adopted which can be applied uniformly in all matters, without considering the facts and circumstances of the case. In absence of any satisfactory explanation coming forth for condonation of delay, we are of the opinion that no liberal attitude requires to be adopted; particularly considering the inordinate delay in preferring this Application. Only because the applicant is the State, it cannot be absolved of its responsibility to fulfil the mandate of law. Even if day today explanation is not desired, for a long period after the sanction of Finance department also, nothing emerges on record to indicate due care or diligence to satisfy the requirement of explaining sufficiency of cause - Following decision of UNION OF INDIA Versus TATA YODOGAWA LIMITED [1988 (9) TMI 53 - SUPREME COURT OF INDIA] and COLLECTOR OF C. EX., MADRAS Versus A. MD. BILAL & CO. [1999 (2) TMI 70 - SUPREME COURT OF INDIA] - Decided against Revenue.
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