9911796707
TMI Blog2003 (8) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... present petition filed by it under article 226 of the Constitution of India, calls in question order, annexure P 5, dated April 10, 2000 passed by Joint Excise Taxation Commissioner (Appeals) vide which, the appeal filed by the petitioner against order, annexure P 1, dated July 30, 1999 pertaining to assessment was dismissed being time barred as application filed under section 5 of the Limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, had to remain on leave from October 25, 1999 to March 22, 2000 due to illness and unavoidable health reasons. It was then pleaded that no substitute was provided against the above incumbents and the staff posted at MMTC Faridabad was already short. One Shri Narender Malik, Deputy Manager (F A), who directly deals with the case, jointed MMTC, Faridabad, on July 23, 1999 and Shir Sundeep Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of the honourable Supreme Court in State of Haryana v. Chandra Mani AIR 1996 SC 1623 that "the expression 'sufficient cause' should, therefore, be considered with pragmatism in justiceoriented approach rather than the technical detection of sufficient cause for explaining every day's delay. The factors which are peculiar to and characteristic of the functioning of the Governmental cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), Faridabad, the second respondent herein, to determine the controversy on merits. The parties through their counsel are directed to appear before the second respondent on September 22, 2003. 7.. Inasmuch as sufficient time has elapsed, we direct respondent No. 2 to deal with the appeal of the petitioner and dispose of the same in accordance with law as expeditiously as po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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