2014 (7) TMI 64

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i Ahibaran, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved, therefore the applications are being taken up together. 3. Applicant filed these applications for condoning the delay of 277 days in filing the appeals. The applicants are engaged in the manufacture of M.S. Ingots, Rolled Products of Iron and Steel. In pursuance to the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 21 whereby the Tribunal condoned the delay of 364 days in filing the appeal. In view of the plea that Excise Officer of the company misplaced the impugned order and failed to inform the Management. The applicant also submitted that the applicants are willing to pay cost of Rs. 1 Lakh. 4. Revenue relied upon the decision of Hon'ble Supreme Court in the case of Balwant Singh v. Jagdish Singh r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing the application within the period of limitation" should be understood and applied in a reasonable, pragmatic, practical and liberal manner, depending upon the facts and circumstances of the case, and the type of case. The words 'sufficient cause' in Section 5 of Limitation Act should receive a liberal construction so as to advance substantial justice, when the delay is not on account of any di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X