TMI Blog2016 (12) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... & Anr. vs. Mst. Katiji & Ors.”,[1987 (2) TMI 61 - SUPREME Court], the court should adopt liberal approach in the matter of condonation of delay. The appellant had furnished the explanation that some time was spent in obtaining legal opinion from the Chartered Accountant, which was supported by various communications available on official record - Thus, the explanation furnished on behalf of the appellant explaining the delay in filing the appeal remains uncontroverted, which cannot be said to be unsatisfactory. The delay in filing the appeal stands sufficiently explained by the appellant and thus, CESTAT has erred in refusing to condone the delay and dismissing the appeal as barred by limitation - appeal allowed - delay condoned - dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case vide communication dated 8.7.12 and opined that the appeal should be filed with an application for condonation of delay. Accordingly, the corporate office of the BSNL on 13.7.12 accorded sanction for filing of the appeal and thereafter, on 28.7.12, the appeal was filed. 4. A perusal of the order reveals that the CESTAT without considering that whether the explanation set out by the appellant, explaining the delay constitute 'sufficient cause' or not so as to condone the delay, proceeded to dismiss the appeal as barred by limitation, relying upon the decision of the Hon'ble Supreme Court in Office of Chief Post Master General vs. Living Media India Ltd. , 2012(277) E.L.T. 289 (S.C.), holding that Government departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising its discretion has committed no error in refusing to condone the delay in filing the appeal. Learned counsel submitted that the discretion exercised by the CESTAT in refusing to condone the delay does not warrant any interference by this court in exercise of its appellate jurisdiction under Section 35G of the Central Excise Act, 1944. 7. We have considered the rival submissions and perused the material on record. 8. It is settled law that when the substantial justice and technical considerations are pitted against each other, the cause of substantial justice has to be preferred. As laid down by the Hon'ble Supreme Court in Collector, Land Acquisition, Anantnag Anr. vs. Mst. Katiji Ors. , AIR 1987 SC, 1353, the court sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions are taken by officers/agencies proverbially at slow pace and encumbered process of pushing the files from table to table and keeping it on table for considerable time causing delay-intentional or otherwise-is a routine. Considerable delay of procedural red tape in the process of their making decision is a common feature. Therefore, certain amount of latitude is not impermissible. If the appeals brought by the State are lost for such default no person is individually affected but what in the ultimate analysis suffers, is public interest. The expression sufficient cause should, therefore, be considered with pragmatism in a justice-oriented approach rather than the technical detection of sufficient cause for explaining every day s delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Chartered Accountant. The explanation set out as aforesaid was supported by various communications available on official record. Indisputably, after obtaining the legal opinion the matter was processed for filing the appeal with promptitude. In any case, it cannot be said that the delay is occasioned deliberately or on account of culpable negligence or on account of mala fides. Thus, the explanation furnished on behalf of the appellant explaining the delay in filing the appeal remains uncontroverted, which cannot be said to be unsatisfactory. 12. For the aforesaid reasons, we are of the opinion that the delay in filing the appeal stands sufficiently explained by the appellant and thus, CESTAT has erred in refusing to condone the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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