2014 (10) TMI 25

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..... othing stand shown by the appellant as to what efforts they made to contact Shri Jain, for the purpose of preparing the appeal & signing the same. It also does not stand disclosed as to when appeal papers were handed over to Shri Jain. While examining the reasons advanced by the appellant for condoning such a huge delay of 290 days, we find that reasons for such delay have occurred after the expiry of limitation period and as such cannot be considered to be a sufficient cause for the delay. In these circumstances, it has to be held that delay has occurred on account of appellants being negligent and not on account of any compelling reasons - Condonation denied. - ST/219/2012-CU(DB) - Final Order No. ST/A/565/2012-CU(DB) - Dated:- 29-8-2012 .....

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..... the notice that further appeal was not filed in this regard. 3. After going through the above reasons and after hearing the learned advocate, we find that the appellants have expressed all the misfortunes met by them during the intervening period of receipt of impugned order and filing of appeal thereagainst. As regards, the first reason that their legal counsel Shri K.C. Jain, suffered from heart attack. It is seen that no details of heart attack treatment of the same and subsequent difficulties faced by him stands placed on record. Even if, we accept the appellants stand that Shri Jain suffered heart attack, as per the appellants themselves, he was attending office though not regularly. Nothing stand shown by the appellant as to what .....

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..... itation should be understood and applied in a reasonable, pragmatic, practical and liberal manner depending upon the facts and circumstances available in each case. We are aware that the expression sufficient cause should be liberally construed so as to advance substantial justice. However, such liberal construction is required to be extended only when the delay is not on account of any deliberate acts, want of bona fide, deliberate inaction or negligence on the part of the appellant. By applying the above principle to facts of the present case, we find that the delay has occurred not on account of any substantial and sufficient reasons but on account of negligence of the appellant. If such delays are condoned, the meaning of limitation o .....

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