TMI Blog1984 (7) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-B of the Customs Act, 1962. The particulars of the revision applications are as under : Appeal No. Order No. date Date of service of order Date of filing of R.A. Date of payment of R.A. fee. CD(T)CAL-78/81 2100/80 dt. 14th Nov. 80 2nd April 81 30-12-81 14th Jan. 82 CD(T)CAL-79/81 194/81 dt. 31st Jan. 81 6th April 81 30-12-81 -do- CD(T)CAL-80/81 835/81 dt. 27-4-81 11th June 81 -do- -do- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the relative papers pertaining to year 1977 were misplaced at their office ; 80/81 : since the papers were misplaced and could not be connected in time; and 81/81 : since the relative papers were misplaced. Shri Chatterjee has requested for condonation of delay and has pleaded that misplacing of papers is a sufficient cause and this court should exercise its discretion for the condonation of delay. 3. Shri A.K. Sarkar, learned Sr. D.R., has opposed the grant of condonation of delay. 4. After hearing both the sides and going through the records of the case, I would like to observe that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application is being made : Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of six months. After the repeal of Section 131 the discretion as to the condonation of delay which could have been exercised by the Central Government, now vests with this court as per provisions of sub-section (5) of Section 129-A ibid. The same is reproduced as under : (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality reported in AIR 1972 S.C. 749, that the expression sufficient cause cannot be considered too liberally merely because the party in default is the Government. It is no doubt true that whether it is a Government or a private party, the provisions of law applicable are the same, unless the Statute itself makes any distinction. But it cannot also be gain-said that similar consideration that will be shown by courts to a private party when he claims the protection under Section 5 of the Limitation Act, should also be available to the State. In para 30 of the said judgment, the Hon ble court had further observed that the sufficient cause should receive a liberal construction so as to advance substantial justice when any negligence or in- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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