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M/s. Prachi Silks and M/s. Trimurti International Versus Customs Excise and Service Tax Appellate Tribunal, South Regional Bench, Chennai and The Commissioner of Customs (Seaport-Export) , Customs House, Chennai

2016 (12) TMI 75 - MADRAS HIGH COURT

Condonation of delay of 570 days - Held 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, distressful condition in which a litigant is positioned should not come in his way to seek a remedy against injustice caused to him - so long due to delay the opposite parties have not changed their position and if the opposite parties are not going to suffer any prejudice by the condonation of delay, a liberal a .....

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f 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 - the ends of justice would be served better if the delay in preferring the appeal by the appellant is condoned, but subject to payment of costs. Hence, the delay of 570 days in preferring both the appeals against the Orders in Original dated 28.02.2013 is condoned subject to payment o .....

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MOHANA RAO, J Both these appeals are directed against the orders passed by the Customs Excise and Service Tax Appellate Tribunal, South Regional Bench, Nungambakkam, Chennai, dated 17.8.2016 in Final Order No.41390 and 41391 of 2016, declining to condone the delay of 570 days in preferring appeal against the Orders-in-Original No.29138 of 2014, dated 28.08.2014. 2. The Assessee has asserted that he was not financially very sound to make the pre-deposit to prefer appeal and hence he needed some t .....

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n 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, distressful condition in which a litigant is positioned should not come in his way .....

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elay 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. 6. Taking al .....

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