TMI Blog2011 (4) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal as barred by time - Appeal is allowed by way of remand - 76 of 2010 - - - Dated:- 15-4-2011 - Ferdino Inacio Rebello, C.J. and Prakash Krishna, J. REPRESENTED BY : S/Shri Vijay Kumar Rai, Arvind Kumar and Ramji Singh, Counsels, for the Petitioner. Shri S.P. Kesarwani, A.S.G.I., C.S.C., for the Respondent. [Order]. Challenging the orders dated 1-3-2004 passed by Commissioner (Appeals), Customs Central Excise, Allahabad and 25-11-2004 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi, the present appeal has been filed under Section 130 of the Customs Act, 1962. 2. The authorities below by the orders under appeal have refused to condone the delay in filing of the first appeal on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreover, an application for condonation of delay may be oral also. 8. The power given to the Commissioner (Appeals) for condonation of delay of 30 days is akin to the power given to court under Section 5 of the Limitation Act. With reference to Section 5 of the Limitation Act, it has been held that formal application for condonation of delay is not necessary. It has been held in Firm Kaura Mal Bishan Dass v. Firm Mathura Dass Atma Ram, AIR 1959 Punjab 646 that merely because there was no written application filed by the appellant is hardly a sufficient ground for refusing him the relief, if he is otherwise entitled to it. 9. To the same effect is M/s. Markland Pvt. Ltd. and others v. State of Gujarat, AIR 1989 Gujarat 44. It has been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al injury so suffered. 14. Ultimately, in para 14, it has been stated that it must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door against him. If the explanation does not smack of mala fides or it is not put-forth as part of a dilatory strategy the court must show utmost consideration to the suitor. It has been laid down that in such matters, approach of the court should be justice oriented. The words sufficient cause should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi v. Kuntal Kumari, AIR 1969 SC 575 and State of West Bengal v. The Administrator, Howrah Municipality ..... X X X X Extracts X X X X X X X X Extracts X X X X
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