TaxTMI 
TaxTMI 
2005 (2) TMI 592
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....Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Shri B.N. Chattopadhyay, learned Consultant on the Miscellaneous Application filed by the applicant/appellant company, for condonation of delay. 2. Shri Chattopadhyay, learned Consultant submits that there is a delay of 24 days in this appeal. He submits that the Order-in-Appeal was ....
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....e Apex Court's judgment in the case of Bhag Singh and Others v. Major Daljit Singh and Others reported in 1987 (32) E.L.T. 258 (S.C.), wherein the Hon'ble Court has held - "....Court should not take too strict and pedantic stand which will cause injustice while considering application for condonation of delay - Such application should be considered from the point of view which will advance the cau....
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....ct, 1944." In view of the above, learned Consultant submits that the applicant/appellant company has a good prima facie case and the delay of 24 days may kindly be condoned. 2. Heard Shri N.K. Mishra, learned JDR for the Revenue. He opposes the C.O.D. Application filed by the applicant/appellant company. He relies upon the case of Union of India v. Vidarbhavenaer Industries reported in 199....
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....not stand to benefit by lodging an appeal late. (ii) Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. (iii) 'Every day's delay must be expl....