TMI Blog2020 (12) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... t is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. Reference can be made to the case of PERUMON BHAGVATHY DEVASWOM, PERINADU VILLAGE VERSUS BHARGAVI AMMA (DEAD) BY LRS ORS. [ 2008 (7) TMI 836 - SUPREME COURT] . In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the assessee. Mr. K.V.Aravind, learned counsel for the revenue. 2. This appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act' for short) has been preferred by the assessee. The appeal was admitted by a Bench of this Court vide order dated 18.11.2020 on the following substantial question of law: Whether the Customs, Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant received the order on 12.02.2016 and filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short) after depositing an amount of ₹ 2,00,000/- as pre-deposit along with the application for condonation of delay on 05.08.2017. The Tribunal, by an order dated 06.12.2017 rejected the application of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record. It is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. (see: 'PERUMON BHAGAVATHY DEVSWOM V. BHARGAVI AMMA (DEAD) BY LRS' 2008 (8) SCC 321, KATARI SURYANARAYANA VS. KPOISETTI SUBBA RAO AND ORS AIR 2009 SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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