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Issues: Condonation of delay in filing appeals, humanitarian grounds for condonation, serving notices during detention, remand of matter for hearing on merits.
Analysis: 1. Condonation of Delay: The appellants sought condonation of delay of 422 days and 217 days in filing the appeals from the date of the Order-in-Original. The delay was attributed to various factors, including the health issues of a family member, arrest, and detention under COFEPOSA, which led to difficulties in attending adjudication proceedings. The advocate for the appellants argued for condonation on humanitarian grounds due to the exceptional circumstances faced by the appellants. 2. Legal Submissions: The learned Advocate representing the appellants argued for condonation, emphasizing the challenges faced by the appellants, while the learned AR for the respondent highlighted that as per judicial precedents, the delay should not be condoned. However, the respondent did not object to condonation if considered on humanitarian grounds. 3. Notice Serving During Detention: The tribunal observed that despite the appellants being under detention, the show cause notice had been served personally on both appellants. The tribunal noted that even though the appellants changed their address, the personal hearing intimation could have been served during the detention period, which was not done. The tribunal considered the circumstances and the failure to serve notices during detention as a factor in condoning the delay. 4. Condonation Decision: The tribunal, considering the peculiar circumstances of the case, decided to condone the delay in filing the appeals on humanitarian grounds. The tribunal also allowed the waiver of pre-deposit and remanded the matter to the Adjudicating authority for a hearing on merits following the principles of natural justice. The appellants were directed to cooperate in the adjudication process without causing undue delay. 5. Final Decision: The tribunal allowed all applications for condonation of delay, stay petitions, and appeals, granting the waiver of pre-deposit and remanding the matter for a fresh hearing on merits. The decision was made considering the exceptional circumstances faced by the appellants and the need for a fair hearing following the principles of natural justice.
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