2015 (11) TMI 1485

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....llant : Shri A K Batra, CA For the Respondent : Shri Govind Dixit, AR ORDER Per R K Singh COD application has been filed seeking condonation of the delay of 124 days in filing of the appeal on the ground that (i) the order-in-original dated 26.2.2014 was received by the appellant on 30.7.2014 and the appeal to be filed after 6.8.2014 is required to be filed with mandatory pre-deposit o....

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.... of Ganesh Yadav vs. UOI - 2015 (320) ELT 711 (All.) and in particular draws our attention to para 10 of the said judgment. He stated that "provisional state of affairs" as on 31.1.2015 submitted by the appellant to plead financial hardship are unaudited. Against this, Shri Batra, ld. Consultant submits a photocopy of the bank statement showing details of transaction. Ld. A.R. countered that it is....

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....king mandatory pre-deposit. In this regard, the ld. Consultant relies on the observation of the Hon'ble Supreme Court in the case of MST Katiji and others (supra) which held as under: 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of ....

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....fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Ld. A.R. submits that the appellant should have been prepared to file appeal in time and shoul....