9911796707
TMI Blog2000 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order]. - This Miscellaneous Application seeks condonation of delay of about 132 days in filing appeal. 2. Shri S.N.S. Mahapatra, learned Advocate for the applicant, submits that delay had occurred due to the illness of the father of the Dealing Assistant of the appellant company which eventually led to the Dealing Asstt.'s resignation from the employment in June, 2000. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to the decision of the Kerala High Court in Messrs. Standard Trades Private Ltd. v. C.C.E., Cochin : 1996 (83) E.L.T. 30 (Ker.) and the judgment of the Hon'ble Supreme Court in the case of State of Haryana v. Chandramani - 1996 (64) ECR 15 (S.C.). He also refers to the decision of this Bench in Roy Electrical Works v. C.C.E., Jamshedpur - 2000 (39) RLT 61 (CEGAT) wherein 209 days delay was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the delay was condoned when that was on account of the papers being lost. Since the facts of the case referred to above are different from the facts of the present case, the learned JDR submits that there are no adequate grounds to condone the delay. At this stage, Shri Mahapatra, learned Advocate, submits that during the relevant time, he himself being a retainer of the appellant company had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made out a prima facie case in his favour on merits inasmuch as Modvat credit was denied to the appellant on mere procedural lapses. When the applicant has a strong prima facie case in his favour on merits, rejection of application for condonation of delay would amount to denial of justice. In view thereof, I am inclined to grant the said prayer for condonation of delay. Ordered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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