2008 (12) TMI 164

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....ed staff of the appellant-firm falling ill on 14-7-2006 whereas the last date for filing appeal was 16-7-2006. In rejecting the application for condonation of delay the Commissioner (Appeals) relied on a decision of the Tribunal in the case of Prem Chand Agarwal v. Commissioner of Customs, Lucknow 2000 (115) E.L.T. 114 (Tribunal). In that case the appellant had sought condonation of 42 days delay in filing the appeal on the strength of a medical certificate which certified that the appellant had fallen sick on 22-6-1999. The Tribunal had observed in that case that "the medical certificate produced covers the period commencing from 22-6-1999 which is the last date for filing the appeal, while the application states that the appellant fell si....

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....e appellant did not gain by deliberately delaying filing of an appeal. The appellants had a good case on merits to obtain refund of above Rs. 6 lakhs. The findings of the Commissioner (Appeals) that the appellant had been negligent in pursuing the relief before the Commissioner (Appeals) was without any basis. He relies on the follow in case law: (i) State of Nagaland v. Lipok AO - 2005 (183) E.L.T. 337 (S.C.) (ii) Kathiravan Pipes Pvt. Ltd. v. CESTAT, Chennai - 2007 (207) E.L.T. 494 (Mad.) = 2007 (5) S.T.R. 9 (Mad.) He prays that the delay was within the condonable period of 30 days and the Commissioner (Appeals) should have exercised his discretion judicially and con don the delay of 16 days. 3. The learned JDR relies on the d....

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.... the cause for the same was genuine or manipulated. The judicial authorities submitted by the learned counsel for the appellants favour condonation of delay in view of the fact that the appellants in such cases stood to lose by not filling the appeal in time and that such delays could not be held to have occasioned on account of culpable negligence or on account of in mala fides. The expression 'sufficient cause' was adequately elastic to enable the Court to apply the law in a meaningful manner which served the ends of justice, that being the life-purpose for the existence of the institution of Courts as held by the Apex Court in the State of Nagaland case (supra). In the said judgment the Court had also reiterated that the expression "ever....