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Issues: Condonation of delay in filing appeal due to procedural mistake in sending papers to the Registry instead of the O/O JDR.
In this judgment by the Appellate Tribunal CESTAT, Chennai, the Revenue sought condonation of a 44-day delay in filing an appeal, attributing the delay to sending the appeal papers to the O/O JDR instead of the Registry. The staff of JDR returned the papers to the Commissioner, causing the delay. The Tribunal noted that the delay was not due to negligence but a mistake in sending the papers to the wrong office. The Revenue relied on various judgments, including those of the Apex Court, to support their request for condonation (i.e., Bagh Singh v. Major Daljit Singh, Harsha Tractors v. Collector, and Ramlal & Others v. Riwa Coal Field Ltd.). The Tribunal considered the reasons provided by the Commissioner and allowed the COD application, emphasizing that there was no negligence on the Commissioner's part but a procedural mistake in sending the papers to the Registry instead of the correct office. The Tribunal granted the condonation of delay based on the judgments cited and scheduled the appeal for further proceedings. The main issue in this case was the condonation of a delay in filing an appeal, which arose due to a procedural mistake in sending the appeal papers to the wrong office. The Tribunal considered the arguments presented by both parties, noting that the delay was not a result of negligence but a genuine mistake. The Tribunal relied on previous judgments, including those of the Apex Court, to support the decision to allow the condonation of delay. The Commissioner's reasons for the delay were found to be valid, and the Tribunal concluded that the delay was due to a procedural error in sending the papers to the Registry. Consequently, the Tribunal granted the condonation of delay and scheduled the appeal for further proceedings.
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