2000 (5) TMI 768

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..... eeran, Member (J)]. Revenue has filed Misc application, seeking condonation of delay of 20 days on the ground that file papers from the dealing section had not been put-up and delay was caused due to absence of the concerned officer. 2. The Asst. Commissioner Shri M. Chandrabose has cited large number of judgments seeking condonation. 3. Heard ld.DR Shri M. Kunhikannan who pleads for con .....

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..... pt the similar plea of misplacement of file and absence of the concerned officer for condoning the delay. 5. We have carefully considered these submissions and perused the order in the application. Regretfully, we notice that in large number of appeals, such reasons are given on identical wordings and same grounds of absence of concerned officer and filed not having been put-up are pleaded. In t .....

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..... ures of condonation had been laid down and as the delay was marginal and reasons were found to be sufficient, the delay was condoned. In the case of Harsha Tractor v. Collector as in 1989 (41) E.L.T. 8 (S.C.) the delay was condoned because the party had been given wrong advice by the Legal Adviser and such reason was found to be acceptable for condoning the delay. Likewise, in the said cited case, .....

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