TMI Blog2015 (11) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, as the Order-in-Original was received almost five months after its date the appeal was filed after 6.8.2014 and as has been held by Allahabad High Court in the case of Ganesh Yadav (2015 (7) TMI 304 - ALLAHABAD HIGH COURT), the mandatory pre-deposit of 7 1/2 % in such a case is non-derogable . However, the ld. Consultant for the appellant pleads that the entire delay in filing appeal took plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that (i) the order-in-original dated 26.2.2014 was received by the appellant on 30.7.2014 and the appeal to be filed after 6.8.2014 is required to be filed with mandatory pre-deposit of 7 1/2 %, (ii) the appellant took time to arrange fund in view of severe financial condition as reflected in the provisional statement of affairs as on 31.1.2015. It cited several judgments particularly the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to plead financial hardship are unaudited. Against this, Shri Batra, ld. Consultant submits a photocopy of the bank statement showing details of transaction. Ld. A.R. countered that it is not proved that there are no other bank accounts. 3. We have considered the submissions of both sides. The order-in-original is dated 26.2.2014 and had it been received in time, it is possible that appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. Every day's delay must be explained does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause it is capable of removing injustice and is expected to do so. Ld. A.R. submits that the appellant should have been prepared to file appeal in time and should have arranged for funds for making pre-deposit if it wanted to avail of the appellate remedy. However, in the overall facts and circumstances of the case, the financial hardship as is prima facie evident form the provisional state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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