2003 (11) TMI 100

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....order of the Customs Excise & Gold (Control) Appellate Tribunal, Kolkata whereby the petitioners' application for condonation of the delay in preferring the appeal was rejected as the Learned Tribunal found that petitioners had not been able to make out sufficient cause. Learned Tribunal observed that the statements and averments made in the petition together with the affidavit do not constitute s....

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....ttled position of the law as enunciated by the Apex Court, that laches and negligence on the part of the Advocate or the authorised agent is a sufficient ground and reason for condonation of delay. What more a litigant could do after having handed over all papers and documents for preparing the appeal. Therefore the litigant petitioner should not be made to suffer on the ground of laches and negli....