2007 (7) TMI 652

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....awala, Adv., For the Respondent: U.H. Jadhav, JDR, JUDGEMENT Per M.V. Ravindran This application for condonation of delay is filed by the applicant for condoning the delay in filing the appeal before this Tribunal. 2. Considered the submissions made by both sides and perused the records. On perusal of the record, I find that the applicant has prepared a draft to be annexed alongwith....

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....ly a litigant does not stand to benefit by lodging an appeal late. (ii) Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. (iii) The requirement that "every day's dela....

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....l grounds, but because it is capable of removing injustice and is expected to do so." As such, I find that the reasons given in the application 01 condonation of delay are genuine and require consideration. Accordingly, the application for condonation of delay in filing of above the appeal is allowed. 3. As regards the stay application, I find that the issue involved in this case is challeng....

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..... Mrs. Katiji (cited supra). Since the issue involved in this case is of personal penalty imposed on the appellant, the Commissioner (Appeals) could have condoned the delay and heard the appeal on merits. Since the appeal has been dismissed only on the time bar, I am unable to go into the merits of the case As such, the delay in filing the appeal before the Commissioner (Appeals) is condoned and t....