2014 (4) TMI 193

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.... Mr. R Dubey, learned Standing Counsel, Central Excise JUDGEMENT Per : A M Sapre : This is an appeal filed by the appellant (assessee) under Section 35G of the Central Excise Act, 1944 against the impugned order No.M-23/A-79/KOL/2013 dated 21.3.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal (for short hereinafter called "the Tribunal") in Excise Appeal No.E/197/2010. ....

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....ubmitted an Affidavit today.     3. We have gone through the Application as well as the Affidavit. We find that there has been neither detailed explanation on the delay enclosing the date chart, nor any On the contrary, the said Application is vague.     4. In these circumstances, we do not find any merit in the Miscellaneous Application for condonation of delay....

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....It is procedure something designed to facilitate justice and further its ends; not a penal enactment for punishment and penalties; not a thing designed to trip people up. Too technical a construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for th....

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....he appeal rather than to dismiss it on the ground of limitation. It is apart from the fact that the delay was hardly of 95 days and secondly: now the ground which the appellant has stated in the present appeal, persuade us to condone the delay by holding that it constitutes sufficient cause within the meaning of Section 5 of the Limitation Act. Condoning the delay always advances cause of justice ....