TMI Blog2016 (12) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... e condonation of delay, a liberal approach can be adopted in the matter of condonation of such delays. In the instant case the Revenue's interests will not suffer any prejudice by condoning the delay. Normally, very liberal approach is adopted unless the delay itself is so enormous one which is almost as much as a period of limitation that was prescribed for initiating a legal proceedings seeking a similar relief in a civil Court. Wherever delay of certain extent, like in the instant case falls for consideration, the ends of justice would be served better by imposing certain terms on the party seeking condonation of delay so that it will serve the purpose of reminding the parties not to sleep over their right for too longer a period - th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s declined to condone the delay on the ground that no good reasons have been disclosed for condonation of delay and the reason assigned did not appeal to the Tribunal. 4. We have noted that during the course of it's order, the Tribunal has noticed the ratio laid down in the Judgment rendered by the Supreme Court in N.Balakrishnan vs. M.Krishnamurthy - 2008 (228) ELT 162 (SC). 5. We are afraid that the Tribunal has missed the essential principle that has been laid down by the Supreme Court for considering the applications for condonation of delay. The first and foremost principle is that no party should be denied access to justice all due to lack of necessary financial support to bear the costs to litigate. In other words, distress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Conciliation Centre attached to this High Court, on or before 25.11.2016. Upon production of receipt acknowledging the said payment by the Mediation and Conciliation Centre, the Tribunal shall process the appeals preferred by the present appellant and if they are otherwise in order, proceed with the same on merits. 7. This order has been passed by us after hearing Shri Sundaresan, learned Standing Counsel who opposed the request of the appellant for condonation of delay on the ground that no serious effort is made by him to explain the delay on day to day basis, as the delay is not of a reasonable length of period. According to Shri Sundaresan, distressful conditions of the party, is an invented reason for condonation of delay rather ..... X X X X Extracts X X X X X X X X Extracts X X X X
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