2014 (1) TMI 370

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..... the Respondent : R. K. Mathur, DR JUDGEMENT Archana Wadhwa (Judicial Member) The delay in filing the present appeal is to the tune of 175 days. Ongoing through the COD application, we note that the appellant is not disputing the receipt of the impugned order-in-appeal dated 6.6.2011. As such, normal period of limitation expired on or around 6.9.2011 whereas the appeal stands filed on 27.2.2012 .....

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..... of delay. It stands observed in various decisions of the higher authorities as to how the 'sufficient cause', for the purpose of condoning the delay has to be interpreted. The same is required to be applied in a reasonable, pragmatic, practical and liberal manner depending upon the facts and circumstances of the case available in each case. 3. In view of the foregoing discussion, we find no just .....

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