1996 (2) TMI 141

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....ese petitions, the appeals before the Customs, Excise & Gold (Control) Appellate Tribunal, South Regional Bench at Madras have been dismissed confirming the impugned order passed by the Collector of Central Excise (Appeal), as the appeal before him having been filed after lapse of more than a year after the receipt of the order of the original authority, which is contrary to the statutory provisio....

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....lts creating a situation that a meritorious matter being thrown out at the threshold causing a heavy burden to the cause of justice has to be defeated at the very start. At the other end, it has also to be kept in mind that even if delay is condoned in an erroneous manner that the highest that can happen is that a cause would be decided on merits after hearing the parties. It must also be borne in....

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....s to be settled in a rational common sense and pragmatic manner. The Court has to see and be vigilant that technical consideration should not be allowed to be pitted against each other, keeping in mind that substantial justice would have a preference because nobody can be understood properly in a claim of vested right of injustice, which would be the result. 5.In this context, the last aspect i....

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....er, we find from the record (P5) that by oversight, the postman delivered two registered letters (intimations of the orders) on 16th March, 1989, which were addressed to Standard Treads Pvt. Ltd., Parampuzha, Kottayam, not to the addressee, but to one Mr. Kartha, Manager, Anchor Treads Pvt.Ltd., Parampuzha, whose premises are situated adjacent to the Standard Treads Pvt. Ltd. It appears that on th....