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1990 (4) TMI 161 - AT - Customs

Issues:
Delay in filing appeals, Condonation of delay

Analysis:
The case involved multiple appeals filed by M/s. Steel Authority of India Ltd., with delays ranging from 108 to 131 days. The appellant sought condonation of delay citing the organization's size and the need for consultations before filing. The appellant's counsel referred to a Supreme Court judgment supporting their plea. The respondent argued negligence on the appellant's part and emphasized the need to explain each day's delay post-limitation.

Upon hearing both sides, the Tribunal noted the appellant's status as a government undertaking but referenced previous Supreme Court judgments emphasizing the need for substantial cause and diligence post-limitation. The Tribunal highlighted that sufficient cause does not automatically lead to condonation of delay, and the discretionary power to condone delay requires consideration of relevant facts, diligence, and bona fides. The Tribunal concluded that the appellant failed to show sufficient cause for the delays and that the discretion to condone the delay should not be exercised in this case.

As a result, the Tribunal rejected all 7 applications for condonation of delay, stating that the appellant was not prevented by sufficient cause for the late filing of appeals. Consequently, the Tribunal dismissed all 7 appeals due to being time-barred by limitation, as the applications for condonation of delay were rejected. The Tribunal did not delve into the merits of the appeals due to the dismissal based on limitation issues.

 

 

 

 

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