TMI Blog2014 (8) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... this case being guided by the Apex Court decision in the case of N. Balakrishnan v. M. Krishnamurthy - [1998 (9) TMI 602 - SUPREME COURT OF INDIA]. We have seen anxiety of Apex Court in the case of Commissioner of Income Tax, Kolkata-II - [2010 (12) TMI 675 - Supreme Court of India] to protect interest of Revenue - Condonation denied. - ST/3556-3558/2012 - Final Order Nos. 55754-55756/2013(PB) - Dated:- 27-2-2013 - Shri D.N. Panda, Member (J) and Manmohan Singh, Member (T) Shri Bipin Garg, Advocate, for the Appellant. Shri V.P. Batra, DR, for the Respondent. ORDER Against the application for condonation of delay of one and half year (545) secretary of the appellant bank was directed on 5-2-2013 to file an affidavit ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Post Master General v. Living Media India Ltd. - 2012 (277) E.L.T. 289 (S.C.). That judgment sends a message to the Society in terms of Para 13 reading as under :- In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gets leniency while an indolent fails to get such consideration. Just because the Tribunal believes that ordinarily a litigant does not stand to benefit filing an appeal late and refusal to condone delay may make the appellant remediless, an indolent has no right to abuse the process of law. No one has preemptory right of condonation of delay on flimsy plea. We are conscious that there connot be presumption of deliberate delay on account of culpable negligence or mala fide. But reasons of delay explained must be acceptable to law. 5. In the present case the appellant by the belated appeal has caused prejudice to the interest of Revenue. In the case of Bhilware Zila Ex-Service Welfare Sahakari Samit v. Dy. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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