2013 (5) TMI 706

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.... Shri P.S. Champaneri and Ms. Sejal K. Mandavia, for the Respondent. ORDER Rule. Learned counsel Ms. Sejal Mandavia waives rule. 2. The petitioner has challenged an order dated 2-4-2012 passed by the Customs, Excise & Service Tax Appellate Tribunal ("the Tribunal" for short). By such order, the Tribunal was pleased to dismiss the petitioner's appeal against the appellate order of the Comm....

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....Ahmedabad. After collecting and supplying necessary files and documents, the advocate prepared and presented the appeal in April 2011. He stated that there was no deliberate delay on his part, but due to the reasons beyond his control, the appeal could not be presented. 3. The Tribunal, however, was not convinced by such explanation and dismissed the application for condonation of delay and res....

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....lly prefer the cause of substantive justice when pitted against technicalities. Ordinarily, therefore, the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a litigant would not gain by not pursuing his remedies. In the present case, the delay was not so gross, nor was the conduct of the petitioner so negligent th....