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2018 (6) TMI 1775 - MADRAS HIGH COURTCondonation of delay of 106 days in filing the appeal - delay on account of inconvenience caused to the consultant and also the fact that the wife of the consultant had met with an accident - sufficient explanation for delay or not - HELD THAT:- The delay of 106 days cannot be construed to be an inordinate delay especially when the first respondent does not allege that the petitioner had purposely not filed the appeal in time and had filed the appeal with delay only to drag on the proceedings. The inconvenience caused to the consultant and the submission that the consultant's wife met with an accident have not been shown to be a wrong statement. Ordinarily, a person does not stand to benefit by lodging an appeal belatedly. Thus, in the absence of mala fides on the part of the assessee in belatedly filing the appeal, this Court is of the view that liberal approach is to be adopted - the delay of 106 days in filing the appeal is condoned and the first respondent CESTAT is directed to proceed further in accordance with law - petition allowed.
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