2015 (12) TMI 649

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..... sed of especially when the appeal was filed within the condonable period. The reasons adduced for the delay that the Managing Director had fallen sick and the Senior Manager proceeded on leave without notice cannot be said to be unsatisfactory. These things do happen sometimes and there is nothing unusual about it. Therefore, the lower appellate authority should have condoned the delay which was w .....

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..... al on account of delay in filing of the appeal, though within the condonable period. 2. We have perused the impugned order No. 457 (Gr.II H-K)/2014 (JNCH)/IMP-438, dated 10-2-2014 passed by the learned appellate authority. From the appeal papers, it is seen that there was a delay of 15 days in filing of the appeal before the lower appellate authority, beyond the appeal period of sixty days and .....

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..... ithin his power and should have decided the matter on merits. Such mechanical disposal of the appeal, for statistics purposes cannot be at the cost of justice. Therefore, we condone the delay and remand the matter to the lower appellate authority for decision on merits after giving reasonable opportunity to the appellant of being heard. The appeal is allowed by way of remand. The early hearing app .....

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