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2014 (6) TMI 722 - HC - Central ExciseCondontaion of delay - Person attending legal matters remained absent from office - Held that:- Tribunal has termed the explanation offered by the Appellant as casual - The Tribunal, in our opinion, has taken a hyper technical view of the matter. It does not hold that the explanation given is false or that the conduct of the Appellants is such that they were utterly negligent, careless and acted malafide, then, there was no need to take such a view. In fact, liberal principles ought to have been applied and delay deserved to be condoned with a appropriate direction of payment of costs so as to compensate the Respondent and balance the rights and equities. Once the explanation given is found to be genuine and not false, then, holding that the delay does not deserve to be condoned because the Appeal was not filed immediately after resumption of duty by Mr. Sanjay Tope or after deposit of the demanded amount, was not in accordance with law. We are of the opinion that the view taken by the Tribunal cannot be sustained - Delay condoned with order of costs to be borne by assessee.
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