2013 (6) TMI 263

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..... ORDER The delay in filing the present appeal is of 14 days which stands attributable to the fact that the appellant being away from his place of office. Keeping in view the fact that the delay is only about 14 days, we condone the day. 2. Further we note that the Commissioner (Appeals) has rejected the appeal on the point of time-bar inasmuch as the appeal before him was filed with the delay o .....

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..... hy Devaswom wherein after discussing no. of judgments as well as that of the High Courts, enunciated the principles which need to be kept in mind while dealing with applications filed under the provisions of Order 22, CPC along with an application under Section 5, Limitation Act for condonation of delay in filing the application for bringing the legal representatives on record. In paragraph 13 of .....

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..... view that a valuable right accrues to the legal representative of the deceased respondent when the appeal abates, it will not punish an appellant with foreclosure of the appeal, for unintended lapses. The courts tend to set aside abatement and decided the matter on merits. The courts tend to set aside abatement and decide the matter on merits, rather than terminate the appeal on the ground of aba .....

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