TaxTMI 
TaxTMI 
2015 (7) TMI 668
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....: Having heard both sides and perusing the entire Petition, we are of the view that the Tribunal could have taken and in law a reasonable and sympathetic view. The Petitioner was aggrieved and dissatisfied with the order passed by the Commissioner of Customs (Appeals) Mumbai Zone-I, dated 15th October, 2010. He approached the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mu....
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....nces should have exercised its discretion and condoned the delay. The delay was caused not intentionally or deliberately. The Petitioner was not negligent but handicapped on account of he being alone in family and in business matters. The reasonable approach and by compensating other side with payment of costs, therefore, should have been adopted by the Tribunal, is the submission of Mr. Shah. 3.....
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....t if the cause was found to be reasonable and bona fide. Having noted the contents of both applications, namely, for condonation of delay and restoration, we are of the view that the delay of 340 days was capable of being condoned. The cause shown does not suffer from utter negligence or lack of bona fides. In these circumstances and when the reasons assigned for the delay were genuine, the initia....