TMI Blog2018 (5) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... t justice should be delivered by deciding the matter on merit. Therefore, the dismissal of appeal only for delay will not render justice. Therefore, we condone the delay but subject to payment of cost of ₹ 10,000/-. COD application allowed on payment of a cost. - C/85905, 85909, 85913/2018 - M/85412-8S4i4/ 2018 - Dated:- 13-4-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Arjun R. Nair, Advocate, for applicants Shri Roopam Kapoor, Commissioner (AR), for respondent Per: Ramesh Nair The present COD applications are filed by the applicants for condoning the delay of 147 days in filing the appeals. 2. Shri Arjun Nair, learned counsel appearing on behalf of the applicant, mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, was traveling at the time, the same was not sent to him. 5. 02.02.2018 Shri- Asif Unawala, contacted Shrie Anil Dugar to ascertain the status of the appeals. Shri. Anil Dugar, who had lost sight of the same immediately called for the Challans from Mumbai, and had the same attested and sent to the Advocate, with instructions to prepare the appeals 6. 14.03.2017 The Appeals are filed. The Appellants submit that a delay of 147 days has occurred in filing of the appeal. The said delay is caused mainly due to the fact that, Shria Anilkumar Dugar, one of the notices in the matter, who was looking after the filing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals), Chennai - I, 2017 (7) G.S.T.L 390 (Mad.) 5. It will be appreciated that various courts have held that when the reason for delay is bona fide, a liberal view ought to be taken and delay ought to be condoned. In view of the same* it is most humbly prayed that the delay in filing the present Appeals be condoned and the Appeals be decided on merits. 3. Shri Roopam Kapoor, learned Commissioner (AR) appearing on behalf of the Revenue, raised objection for condoning the delay. He further submits that the reasons stated in the argument are not flowing from the application and some different reasons are given in the application. Therefore, the applicant is not able to show sufficient cause for delay. Therefore, the COD appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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