2014 (10) TMI 25

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....ramod Kumar, Jt. CDR, for the Respondent. ORDER The prayer in the application is to condone the delay of 290 days in filing the present appeal. It is seen that the impugned Order-in-Appeal was passed on 28-1-2011 and admittedly was received by the appellant on 30-1-2011. The appeals stand filed on 19-1-2012. 2. The appellants have given the following reasons for the delay of 290 days :- "....

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.... Under these circumstances and family and office disturbances I was absolutely unaware that no further action was taken against the aforesaid order-in-appeal. Recently when I have received a demand notice from the department I came to the notice that further appeal was not filed in this regard." 3. After going through the above reasons and after hearing the learned advocate, we find that the....

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....services by Ms. Iti, CA on 30-6-2011, we find that the said leaving of services was much beyond the period of limitation of three months. Admittedly, the order was received by the appellant on 30-1-2011 and the last date for filing the appeal was 30-4-2011. During the said period, Ms. Iti was definitely working for the appellant. As such, her leaving the job on 30-6-2011 has no nexus with the late....

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....Admittedly, "sufficient cause" for making the appeals/applications within the period of limitation should be understood and applied in a reasonable, pragmatic, practical and liberal manner depending upon the facts and circumstances available in each case. We are aware that the expression 'sufficient cause' should be liberally construed so as to advance substantial justice. However, such liberal co....