2018 (9) TMI 386

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....the Appellant : Mr. KarthikRanganathan, Advocate For the Respondent : Mrs. KavithaPoduwal, Superintendent (AR) ORDER Per : P. Dinesha The assessee's application for condonation of delay is taken up for hearing and Mr. Karthik Ranganathan, advocate appearing for assessee and Mrs. KavithaPoduwal, DR appearing for the Revenue. The same issue is involved in both the appeals and therefore, ....

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....ned order, etc. He also relied on the following decisions in his support to plead that the delay be condoned. a. Collector of Land Revenue V. Mst. Katiji&Ors. - 1987 (28) E.L.T. 185 (S.C) b. EshaBhattacharjee Vs. Managing Committee of RaghunathapurNafar Academy and others - (2013) 12 SC 649 c. Mohasinali Merchant Vs. Shyamlal and others - (2000) 9 SC 734 d. Dire....

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.... contra, Mrs. KavithaPoduwalinter alia submits that the delay involved is inordinate; that a show-cause notice dated 21.07.2011 as also the Order-in-Original dated 31.12.2012 incorporated the same address of the factory against which the assessee has filed appeal before the lower appellate authority; that the assessee has also responded to the personal hearing notices issued by the lower authoriti....

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.... for the assessee. 5. I find, going by the decisions of various higher forums, that in the substantial administration of justice, the length of time of delay should not weigh in the minds of Courts/Tribunals, but the bona fide explanation without any speck of a shadow of mala fide. It is also the settled position of law that it is the discretion of the Tribunal in the matter of condoning the de....