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2015 (5) TMI 26 - HC - Central ExciseCondonation of delay - Held that:- There is no allegation of mala fide against the petitioner. It has not been recorded that the delay has been caused deliberately as a part of dilatory tactics on behalf of the assessee. - It has been held by the Apex Court in the case of N. Balakrishnan (1998 (9) TMI 602 - SUPREME COURT OF INDIA) that rules of limitation are not meant to destroy the rights of the parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. - petitioner may be put to terms for the delay in filing of the appeal and thereafter, the Tribunal be asked to decide the appeal on merits. - Appeal restored conditionally.
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