2013 (7) TMI 780

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..... thorized Representative (DR) JUDGEMENT Per. G. Raghuram :- The application, COD/3158/2012 is seeking condonation of a delay of 72 days in preferring the appeal. In paragraphs 2 to 5, the reasons for the delay are stated. According to the pleadings, the petitioner/appellant received the order of the Commissioner (Appeals) dated 28/2/12 on 02/3/12. On 26/3/12 (as per the compilation filed by the .....

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..... al and suggesting name of the advocate to be engaged for filing the appeal. The petitioner then visited New Delhi on 26/7/12 for discussions and preferring of the appeal. Thereafter the appeal was filed, causing the delay of 72 days. A similar, elaborate and dilatory process of correspondence was referred to by Hon'ble Justice Krishna Iyer in the decision reported in AIR 1979 S.C. 765, wherein a r .....

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..... account of an endemic procedural red tape. The Apex Court observed that Government department are under a special obligation to ensure performance of duties with diligence and commitment; that condonation of delay is an exception and should not be used as an anticipated benefit for government/bureaucratic negligence. 3. In the totality of circumstances, since the reason furnished for the delay i .....

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