2003 (11) TMI 172

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....awal, Member (T)]. - This is an application by Revenue for condonation of delay in filing the Appeal. 2. Shri M. Chandrasekharan, learned Senior Advocate, submitted that the Revenue has preferred the Appeal against Order-in-Appeal No. 764-855/C.E./CHD/2000, dated 19-4-2000 after a delay of 1068 days; that the impugned order has been received on 1-5-2000 whereas the Appeal has been filed on 4-7-....

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....yana v. Chandra Mani [2002 (143) E.L.T. 249 (S.C.) = (1998) 3 SCC 132] wherein it has been held that "certain amount of latitude is not impermissible. If the appeals brought by the State are lost for such default no person is individually affected but what in the ultimate analysis suffers is public interest. The expression sufficient cause should, therefore, be considered with pragmatism in justic....

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....ved i.e. before 16-3-1995 and wrongly accepted by the then Commissioner has not been sworn at all in the Affidavit now submitted; that thus the entire basis for filing of application for condonation of Delay has not at all been supported in the affidavit. He also submitted that the Department was not under misconception as the Appeal against the Commissioner's Adjudication Order was pending in the....