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2018 (8) TMI 1218 - HC - Central ExciseCondonation of delay in filing appeal - Penalty - petitioner is carrying out a small scale industry - Recovery of outstanding balance defaulted duty of Excise - Section 11A(4) of the Central Excise Act - Held that:- The Appellate Authority ought to have entertained the appeal on merits instead of dismissing the appeal in view of the provisions of Section 35 of the Central Excise Act, 1944. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. The impugned order passed by the Appellate Authority cannot be sustained. In order to do justice between the parties, the delay has to be condoned exercising the powers of this Court under Articles 226 and 227 of the Constitution of India and the mater requires reconsideration by the Appellate Authority - petition allowed by way of remand.
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