2019 (1) TMI 920

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....d on the COD application. The grounds of delay of 110 days in filing the appeal before the Tribunal is attributed by the appellant/applicant to switch over to GST regime effective from 01.07.2013 and its compliance as well as to the sickness of the officer in-charge of customs related matter. In support of such sickness of Asst. Manager, appellant has filed medical certificate and his own applicat....

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....not stand to benefit by purposefully filing the appeal at a belated stage. In referring to the decision passed by the Hon'ble Supreme Court in the case of Collector, Land Acquisition Anantnag & Anr vs. Katiji & Ors. 1987 (28) ELT 185 (SC). Ld. Counsel for the applicant further submitted that when substantial justice and technical considerations are pitted against each other cause of substantial ju....

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....rafted and the same draft was inadvertently placed before the competent Asst. Manager for his signature after he resumes back his duty for which such wrong reflection of date is found in the COD application which was unintentional. 5. Having regard to the rival submissions, it can be said that appellant's submissions are not based on factual aspect but the grounds submitted by the applicant f....