TMI Blog2013 (5) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... ation including the criminal prosecution for the cases of the Excise and Customs Department, which consumed considerable time. It was only when he received a recovery notice dated 22-3-2011 from the local Superintendent of Central Excise, Jetpur, he realized that the appeal was not filed against the order of the Commissioner. Held that:- The Courts normally prefer the cause of substantive justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Rule. Learned counsel Ms. Sejal Mandavia waives rule. 2. The petitioner has challenged an order dated 2-4-2012 passed by the Customs, Excise Service Tax Appellate Tribunal ( the Tribunal for short). By such order, the Tribunal was pleased to dismiss the petitioner s appeal against the appellate order of the Commissioner as an adjudicating authority only on the ground of delay. Adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the advocate prepared and presented the appeal in April 2011. He stated that there was no deliberate delay on his part, but due to the reasons beyond his control, the appeal could not be presented. 3. The Tribunal, however, was not convinced by such explanation and dismissed the application for condonation of delay and resultantly, the appeal and connected stay application also. 4. Having h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities. Ordinarily, therefore, the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a litigant would not gain by not pursuing his remedies. In the present case, the delay was not so gross, nor was the conduct of the petitioner so negligent that his appeal should have been dismissed without hearing on merits. We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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