TaxTMI 
TaxTMI 
2019 (1) TMI 703
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.... received by staff from whom the order was recovered and appeal was filed that caused delay of 38 days. 3. Learned counsel for the appellant, in referring to copies of police report etc. annexed to COD vide exhibit A pleaded that those documents would reveal unrest and strike by the staff not only in the month of November 2016 to September 2017 and December 2017 to January 2018 but argued that the unrest continued even when the matter was adjudicated upon and appeal was heard by the Commissioner (Appeals). He pointed out that due to such strike and unrest in the factory appeal could not be filed even before the Commissioner (Appeals) within the stipulated time and that formed the sole ground of rejection of appeal by the Commissioner (Appe....
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....ce deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay and there is no presumption that delay was occasioned deliberately. 8. In another decision, reported in (2001) 9 SCC 106, the 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 relevant factor calling for a more cautious approach, but in the latter case where the delay is of few days, no such consideration may arise, and such a cas....