2009 (8) TMI 1056

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..... Shri T. Tiju, JDR, for the Respondent. ORDER The appellants filed these appeals along with stay petitions and applications for condonation of delay against the order dated 16-5-05 of Commissioner (Appeals). 2. Heard both sides. 3. The learned Advocate for the appellants submits that they preferred appeals before the Commissioner (Appeals) against the order dated 29-9-2001 passed b....

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.... the appeals pending before the Commissioner (Appeals) had been remanded back to the Addl. Commissioner for disposal and in that remand order dated 16-5-2005, the appellants have received notice. 4. The contention of the learned Counsel for the appellants is that they came to know of the passing of the impugned order dated 16-5-2005 during the course of remand proceedings, when they received th....

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....d on 29-11-2007. 8. From the above facts, it is crystal clear that the appellants came to know about the passing of the impugned order on 29-11-07 but they did not prefer to obtain the copy of the impugned order before 16-9-2008. The appellants are not able to give any sufficient and reasonable cause for such a delay. 9. The learned Counsel relied on the following decisions in support of his....

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....in an erroneous manner the highest that can happen is that a cause would be decided on merits after hearing the parties - Law of procedure is a helpmate in the ultimate administration of justice and not to be used as an obstruction in the process of justice - Judiciary gets its respect in the legal order not on account of its power to legalise injustice on technical ground but by its capacity in r....