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2016 (9) TMI 79 - AT - Central ExciseRestoration of appeals - earlier dismissed for want of clearance from the Committee of Secretaries in 2006 - COD was received in May 2007 and appellant in end of 2014 ie., after more than 7 years of obtaining COD prayed for restoration of appeal as the appellants have now produced the COD clearance - no reason explaining the delay in filing the appeal even after obtaining the COD has been put forward by appellant - Held that:- reasonable delay, and that too satisfactorily explained with reasons thereof can be grounds for favourable consideration of applications for restoration of appeal. Indigent condition of the appellant or the appellant being a small proprietorship firm or even an SSI may also be grounds for condoning the delay and acceding to the restoration of appeal. But in the instant case the appellant is a huge Public Sector Undertaking undeniably having sufficient manpower and other organizational infrastructure and facilities. This being so in our view, such enormous delay, that too unexplained even after giving opportunity for the same borders on the callous. As the appellant PSU having slumbered for so long cannot now wake up and obtain restoration of the appeal. This is precisely what the doctrine of laches propounds. Based on the maxim “vigilantibus et non dormientibus jura subviniunt” – The law aids the vigilant, not those who slumber on their rights. - Decided against the appellant
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