2018 (8) TMI 694

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....r the appellant Shri Atul Sharma, (AR) for the respondent ORDER The delay condonation petition is heard today and taken up for orders. 2. Ld. Counsel for the appellant submitted that the order of Commissioner (Appeals) was received on 21.12.2017 but appeal was filed on 27.04.2018 i.e. after one month and 8 days delay in filing the appeal from prescribed period of three months. Such del....

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....s sufficient ground to condone delay as it was incumbent upon the management to protect the interest of the company which was negligent on its part and therefore the petition to condone the delay filed by the appellant should merit no consideration. 4. Heard from both sides and gone through the petition as wet! as order passed by the Commissioner (Appeals). It is found from the order that it wa....

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....berately. 5. In another decision, reported in (2001) 9 SCC 10C, Hon'ble Supreme Court has observed that where the delay is of a few days, the court should adopt a liberal approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relev....