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2018 (12) TMI 1240 - HC - Central ExciseCondonation of delay in filing appeal - Time Limitation - service of order - Section 37C of the Central Excise Act, 1944 - Held that:- Tribunal could have examined the matter on merits. Since very often, several appeals are filed before this Court by the Department with delay of more than 300 days. In case, the delay in presenting the papers also is more than 200 days, yet the Court exercises its discretion and condone the delay, so that the parties can agitate the matter on merits and a decision can be taken on the questions of law raised - Law of limitation is founded on principles of public policy so as to attach penalty to a proceeding. Limitation is not intended to destroy the rights of parties. No prudent man would purposely lodge an appeal belatedly, unless and until the person has some mala fide intention to do so. The substantial question of law is answered in favour of the assessee - appeal allowed - decided in favor of appellant.
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