9911796707
TMI Blog2002 (2) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department has filed an application for condonation of delay. The learned Authorised Representative of the assessee opposed the application of the Department for condonation of delay. Accordingly, we heard the application for condonation of delay. The learned Departmental Representative, in his submission, placed reliance on the contents of the application filed for condonation of delay and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the final submissions. In the application for condonation of delay only few dates and that too all relating to the period after the expiry of the prescribed date of limitation, as stated above are mentioned. Shockingly save and except few dates, no other explanation has been put forward, much less proper and plausible explanation, as to why the authori sation for filing the second a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections of this court made in several cases in the past, we hoped that the matters might improve. There seem to be no visible support for this optimism. There is a point beyond which even the courts cannot help a litigant even if the litigant is Government which is itself made the shackles of bureaucratic indifference. Having regard to the law of limitation which binds everybody, we cannot find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta Municipal Corporation v. Pawan Kumar Saraf, AIR 1999 SC 738, have held that even if the court should be liberal in condonation of delay, it should be inexcusable unless sufficient cause is shown. It is not the law that when an application seeking the condonation of delay is filed by the State or any authority, the court must invariably condone the delay irrespective of whether sufficient cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
