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Issues:
1. Validity of proviso to Section 35 of the Central Excise Act, 1944 regarding the condonation of delay in filing appeals. 2. Interpretation of "sufficient cause" for condonation of delay in filing appeals. 3. Comparison of various judgments related to condonation of delay in filing appeals. 4. Examination of the power of High Court under Article 226 in directing authorities to act contrary to statutory provisions. Analysis: 1. The judgment deals with the challenge to the validity of the proviso to Section 35 of the Central Excise Act, 1944, which specifies a time limit for filing appeals and allows for a condonation of delay for an additional period. The petitioner argued that the restriction on condoning delays beyond six months is arbitrary and infringes on the right to carry on business. However, the court held that the right of appeal is a statutory right, and restrictions on its exercise are within the legislative power. Different statutes impose various restrictions on filing appeals, and the proviso in question is not considered unreasonable or violative of the Constitution. 2. The judgment references several key judgments to interpret the concept of "sufficient cause" for condonation of delay in filing appeals. These cases emphasize that the court should adopt a pragmatic and liberal approach to ensure substantial justice, especially when a strict interpretation would lead to a miscarriage of justice. The court should consider all circumstances and reasons for the delay before deciding on condonation, avoiding a technical approach unless there is culpable negligence or mala fide intention. 3. The judgment compares and analyzes various judgments related to the condonation of delay in filing appeals, highlighting the importance of assessing each case based on its specific facts and circumstances. The court cites cases where delays were condoned due to factors such as failure of advocates, grave miscarriage of justice, and the need to advance the cause of justice. These precedents underscore the need for a balanced approach in deciding on the condonation of delays in filing appeals. 4. The judgment also addresses the power of the High Court under Article 226 concerning directing authorities to act contrary to statutory provisions. It emphasizes that the court's role is to enforce the rule of law and ensure that authorities act in accordance with the law. While the right to file an appeal is a statutory right and not a fundamental right, restrictions imposed by statutes must be complied with. Therefore, the court cannot direct actions contrary to statutory provisions, especially when the statute itself provides limitations on the exercise of such rights. In conclusion, the judgment dismisses the petition challenging the proviso to Section 35 of the Central Excise Act, 1944, and upholds the validity of the restriction on condonation of delays in filing appeals, emphasizing the statutory nature of the right to appeal and the legislative power to impose restrictions for the exercise of such rights.
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