TaxTMI 
TaxTMI 
2015 (8) TMI 1404
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....ng the appeal filed by the appellant as barred by delay of 11 months. 2. Learned Counsel for the appellant submits that the explanation furnished for delay of 11 months in filing the appeal has not been considered at all. The Tribunal has simply proceeded on an assumption of deemed service of the order of the Lower Appellate Authority, under Section 27 of the General Clauses Act. The deemed presumption is not absolute but is rebuttable. If the appellant took an objection that the order of the Lower Appellate Authority was not received by it directly, but was served on it on 23-2-2013 by the office of the Superintendent, Central Excise Range, Rajnandgaon, the deemed presumption halted and the Tribunal was required to give a finding o....
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....Appellate Authority of the change of address. In absence of any finding that it was done deliberately to avoid service and consequent fixation of liability, we do not consider it in the interest of justice to hold that it constitutes sufficient ground to dismiss the appeal on technicalities of law of limitation without consideration of the cause shown. The Tribunal has not disbelieved the contention of the appellant that the order of the Lower Appellate Authority was served on it on 23-2-2013 by the office of Superintendent, Central Excise Range, Rajnandgaon. If that be so, presumption of deemed service stood rebutted and a finding was required to be arrived at. 6. We are informed that notices by the Tribunal are sent by registered ....
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....tion arises under Section 5 of the Limitation Act is fairly well-settled. It is not possible to lay down precisely as to what facts or matters would constitute "sufficient cause" under Section 5 of the Limitation Act. But it may be safely stated that the delay in filing an appeal should not have been for reasons which indicate the party's negligence in not taking necessary steps, which he could have or should have taken. Here again, what would be such necessary step will again depend upon the circumstances of a particular case and each case will have to be decided by the courts on the facts and circumstances of the case. Any observation of an illustrative circumstance or fact, will only tend to be a curb on the free exercise of the judicial....
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....ion of delay but, gross negligence on the part of the counsel or litigant is to be taken note of. ... 21.6 (vi) It is to be kept in mind that adherence to strict proof should not affect public justice and cause public mischief because the Courts are required to be vigilant so that in the ultimate eventuate there is no real failure of justice. ... 21.8 (viii) There is a distinction between inordinate delay and a delay of short duration or few days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. ... 21.10 (x) If the explanation offered is concocted or the g....