2017 (7) TMI 1052

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.... every day's delay has got to be explained. The plea of the petitioner is that the Finance Manager who was in-charge of the excise matter, left the job on 07.01.1999 without handing over the pending matters to the Company, and hence, the appeal could not be filed in time, which was not acceptable to the authorities. This reason does not appear to be sound and that there is no sufficient reason for late submission of papers holding and that there is negligence on the part of the petitioner, and that the petitioner did not explain each and every day's delay and hence, the authorities below have refused to entertain the appeal and the condonation of delay application was dismissed. In view of the same, the main appeal was also rejected....

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.... 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. 3. "Every day's delay must be explained" does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of 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. There is no presumption that delay is occasioned deliberately, or on....