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2020 (12) TMI 921 - HC - CustomsCondonation of delay in filing appeal - application of the appellant rejected on the ground that the same is barred by limitation and no sufficient cause for condonation of delay of 455 days in filling the appeal - HELD THAT:- It is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. Reference can be made to the case of PERUMON BHAGVATHY DEVASWOM, PERINADU VILLAGE VERSUS BHARGAVI AMMA (DEAD) BY LRS & ORS. [2008 (7) TMI 836 - SUPREME COURT]. In the application for condonation of delay, the appellant had stated that on account of the financial difficulty, he could not arrange the amount and the delay had caused - Taking into consideration that expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice, the substantial question of law framed in this appeal is answered in favour of the assessee and against the revenue. The matter is remitted to the Tribunal for decision on merit after affording an opportunity to the parties.
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