2016 (12) TMI 75

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....al Nos.2494 and 2495 of 2016 and C.M.P.Nos.17627 and 17628 of 2016 - -<br>Customs<br>MR.JUSTICE NOOTY.RAMAMOHANA RAO AND DR.JUSTICE ANITA SUMANTH For the Appellant : Mr.K.Jayachandran For the Respondent : V.Sundareswaran, Standing Counsel COMMON JUDGMENT NOOTY.RAMAMOHANA RAO, J Both these appeals are directed against the orders passed by the Customs Excise and Service Tax Appellate ....

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.... Tribunal has noticed the ratio laid down in the Judgment rendered by the Supreme Court in N.Balakrishnan vs. M.Krishnamurthy - 2008 (228) ELT 162 (SC). 5. We are afraid that the Tribunal has missed the essential principle that has been laid down by the Supreme Court for considering the applications for condonation of delay. The first and foremost principle is that no party should be denied acc....

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....tiating a legal proceedings seeking a similar relief in a civil Court. Wherever delay of certain extent, like in the instant case falls for consideration, the ends of justice would be served better by imposing certain terms on the party seeking condonation of delay so that it will serve the purpose of reminding the parties not to sleep over their right for too longer a period. 6. Taking all the....

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....n, learned Standing Counsel who opposed the request of the appellant for condonation of delay on the ground that no serious effort is made by him to explain the delay on day to day basis, as the delay is not of a reasonable length of period. According to Shri Sundaresan, distressful conditions of the party, is an invented reason for condonation of delay rather than being the real fact. We are not ....