2014 (6) TMI 722

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....or the Respondents : Ms S I Shah a/w Mr N V Kalantri i/b Mr S D Bhosale JUDGEMENT:- This is an Appeal filed against the order passed by the Tribunal Revenue refusing to condone the delay of 76 days in filing of statutory appeal. 2. The Appellants before us filed an Appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Appeal challenges an order pa....

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....s were taken to expeditiously file the Appeal. In the meanwhile, the Appellants reported compliance of the order under challenge subject to and without prejudice to their legal rights and contentions. Thus, they acted bonafide. There is no negligence, carelessness on their part and the explanation therefore deserved to be accepted in the submission of Mr. Patil . 4. On the other hand, Ms. Shah, l....

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.... negligent, careless and acted malafide, then, there was no need to take such a view. In fact, liberal principles ought to have been applied and delay deserved to be condoned with a appropriate direction of payment of costs so as to compensate the Respondent and balance the rights and equities. Once the explanation given is found to be genuine and not false, then, holding that the delay does not d....