2016 (5) TMI 446

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..... ened on the basis of a subsequent judgment given by a Tribunal - Held that:- the reasoning adopted by the Tribunal does not suffer from any error of law. The appellant cannot take advantage of a subsequent decision and reopen a matter which had attained a finality especially after a lapse of one and half years. The delay can be condoned in exceptional matters and while condoning the delay a discre .....

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..... as been filed against the order of the Tribunal dismissing the appeal of the Department on the ground of limitation. It transpires that the appeal of the Department was filed beyond time. There was a delay of more than one and half years. The Tribunal after considering the matter found that no cogent reasons were given for condoning the delay. The appellant, being aggrieved, has filed the present .....

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..... opted by the Tribunal does not suffer from any error of law. 5. We are of the opinion, that the appellant cannot take advantage of a subsequent decision and reopen a matter which had attained a finality especially after a lapse of one and half years. The delay can be condoned in exceptional matters and while condoning the delay a discretion is given to the Tribunal or to the Court to condone th .....

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