2013 (6) TMI 613

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....dasivan Nair, Adv. For the Respondent : Shri Rakesh Goyal, Additional Commissioner (AR) Per: P R Chandrasekharan: The condonation of delay application and the stay application are directed against Order-in-appeal no. P-III/RS/355/2011 dated 30.11.2011 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. The appellant received the impugned order on 11.01.2012 and has file....

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.... but is a discretion of the Court. In the said case it was further held that it is not a length of delay but the strength of the ground, which should be considered whether the condonation of delay has to be allowed or not and the grounds adduced should be sufficient to the satisfaction of the court that the appellant was prevented from filing the appeal within the time limit prescribed. The hon'bl....

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....he case of Chief Post Master General vs. Living Media India Ltd. - 2012 (277) ELT 289(SC) held that COD application by Govt. dept. cannot be done mechanically merely because the Govt. or its want was party before the Court and in absence of plausible and acceptable explanation, government cannot plead that there was no gross negligence or deliberate inaction or lack of bona fide , and liberal cons....