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2018 (2) TMI 1674 - HC - Central ExciseCondonation of delay in filing appeal - Whether Appellate Tribunal was justified in not condoning the delay in filing the Appeal before the Appellate Tribunal without appreciating that reason given by the Appellant was justified and there was no mala fide reasons or dilatory tactics involved in causing the delay? Held that: - the Tribunal could not have faulted the assesses. The assesses acted bonafide and under legal advise. There was nothing intentional about the act attributed to the appellants-assesses. Thus there was no gross negligence, utter callousness or malafides and the delay in filing the appeal was properly explained. In these circumstances the liberal principles should have been applied to condone the delay. Delay is condoned - the appeal shall stands restored to the file of the Tribunal and to be decided on merits.
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