1997 (3) TMI 244

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..... and has dismissed the appeal as barred by limitation. He has pleaded that there is a delay of 18 days in filing the appeal. The delay had occurred, he pleaded on account of the consultant who had a death-in the family. He has pleaded that the consultant had given the dates when he had to go out of station on account of his sister s serious illness and also the date on which his sister expired. He has pleaded that the consultant has stated that he had to be away in connection with the death of his sister. He has pleaded that the Consultant who was authorised representative of the Company and had been concerned with all the matters relating to Excise and Customs, on receiving a message from his relatives about his sister s sickness, had to s .....

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..... limited company and not a sole proprietorship concern and so the company ought to have exercised due caution and diligence in adhering to the statutory time limit. It appears to be a case of inaction or negligence in not filing the appeals in time. I therefore do not accept the explanation for condoning the delay. In any case the appellant cannot plead that they were prevented from filing the appeal in time. As held by the Hon ble Supreme Court in the case of Ramagowda and others v. Special Land Acquisition Officer, Bangalore - 1988 (2) SCC 142, the negligence, gross inaction and lack of bona fide of a party or counsel is no reason to expose the opposite party i.e., (the Government in this case) to a time barred appeal. In the circumstanc .....

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..... ceremonies thereafter. 5. The Learned lower appellate authority has not doubted the plea of the Learned Consultant as to the death of his sister and the circumstances under which he had to be away. Since the consultant has filed an affidavit and the circumstances set out in the affidavit are not doubted the credence has to be given to the consultant s plea. In the present case therefore I hold the appeal could not be filed in time for bona fide reasons and for that reason I hold that the delay of 18 days in filing the appeal beyond the period of three months is condonable. I hold that the Learned lower authority s order is not sustainable. I, therefore order dispensation of the pre-deposit of the amount as demanded and set aside the orde .....

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