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2014 (9) TMI 438 - MADRAS HIGH COURTCondonation of delay in filing appeal - sufficient reason - Duty Entitlement Pass Book Scheme (DEPB) - misdeclaring the value by over invoicing in order to get higher benefits under DEPB - Held that:- In the instant case, the Tribunal observed that it is not satisfied with the reason given in the application filed for condonation of delay. However the Tribunal did not render any finding to whether the reason assigned is either false or incorrect or the reasons smacks of mala fide or it is a dilatory strategy. In the absence of any such finding and by applying the law laid down by the Hon’ble Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998 (9) TMI 602 - SUPREME COURT OF INDIA] to the facts of this case, this Court is inclined to accept the explanation offered by the petitioner. As observed earlier, the petitioner does not stand to gain by filing the appeal, belatedly, more so when a heavy penalty has been imposed on the petitioner. It is not the case of the second respondent that the delay is uncondonable, though it may be not for a very long period. As held by the Hon’ble Supreme Court the primary function of the Court is to adjudicate the dispute between the parties and to advance substantial justice. This Court is of the considered view that ends of justice would be met only if the delay in filing the appeal is condoned and the Tribunal is directed to consider the application for pre-deposit at the first instance and thereafter, the appeal on merits. - delay condoned - decided in favor of assessee.
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