2014 (12) TMI 864

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....or the Respondent : Mr. Karthikeyan for Mr. S. Jayakumar JUDGMENT (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed as against the order of the Customs, Excise and Service Tax Appellate Tribunal, dismissing the petition filed to condone the delay of 23 days in filing the appeal, was admitted by this Court on the following substantial questions of law: " 1. Is the Trib....

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....ally stated that the Committee of Commissioners were engaged in Budget work, which is also equally important as it relates to an affairs of the State. 3. We find that the reasonable cause for delay as explained by the Department is justified. In any event, we find that the delay is marginal and the Department is serious in pursuing the matter at the earliest point of time. We are not commenting....

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....f substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay." 5. It is to be noted that Mr.Karthikeyan, learned counsel appearing for the respondent submits that he has no objection to condone the delay. 6. Taking note of the meager delay which is explained and in the light of the decision of t....