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TMI Blog2016 (12) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... 17861 of 2016 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... Applications seeking condonation of delay. The reason assigned by the Appellant for seeking condonation of delay as set out in the affidavit in support of the Applications for condonation of delay, is that though the Orders in Original were received on 23.11.2012, consequently the appeals should have been preferred on or before 22.02.2013, by which day 90 days period provided for filing appeal ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling with Applications seeking condonation of delay is that if the cause of justice is likely to suffer, the delay that has occasioned in approaching the Court concerned should be dealt with on liberal lines and normally deserves to be condoned, if necessary by putting the party at default on some terms. Normally, the delay can be refused to be condoned where the rights of the other party, which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal for condonation of delay, particularly when the delay is only of 291 days, but not an enormous or abnormal one. 6. What surprised us the most is, the observation of the Tribunal that irreversible hardship would be caused to the Department in recovering the dues. The Department as part of the Central Government had the necessary authority and there are adequate measures provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal will proceed to entertain the appeals and deal with them on merits. If for any reason, the Appellant fails from payment of costs, it shall be construed that the Final Order Nos.41421 and 41422 of 2015 dated 15.10.2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, are accepted by him without any further reference to this Court. 8. Both the Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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