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2014 (7) TMI 64 - AT - Central ExciseCondonation of delay - Held that:- There is a delay of 277 days admittedly that impugned order was received by the Chowkidar but he did not inform the management and the unit was closed - as per the provisions of Section 35B of the Central Excise Act the Tribunal can condone the delay on showing the sufficient cause for not filing the appeal within the normal period of limitation. The Hon’ble Supreme Court in the case of Perumon Bhagvathy Devaswom v. Bhargavi Amma reported in 2008 (8) SCC 321 held that the words “sufficient cause for not making the application within the period of limitation” should be understood and applied in a reasonable, pragmatic, practical and liberal manner, depending upon the facts and circumstances of the case, and the type of case. The words ‘sufficient cause’ in Section 5 of Limitation Act should receive a liberal construction so as to advance substantial justice, when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant” - delay condoned subject to cost of Rs. 1 lakh.
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