2014 (12) TMI 665

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..... tal officers has not taken any step to proceed with the case therefore the conduct of the departmental officers are found not to be reasonable. In these circumstances the hon'ble apex court came to the conclusion that in the said case delay cannot be condoned. But the general principle as, has laid down by the hon'ble apex court is that if the delay has been explained then the delay can be condone .....

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..... from the CESTAT of filing appeal by Revenue, the applicants were in the process of shifting their office to another place and had to change the consultant to file the Cross Objections. Therefore the condonation of delay in filing the cross objections was sought by the applicant relying upon the decision of the hon'ble apex court in the case of Collector, Land Acquisition, Anantnag vs Mst . Ka .....

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..... where the delay is of short period. Therefore the ratio of the said decisions cannot be applied. 3. Heard both sides and considered the submissions. 4. In the case of Living Media (supra), the hon'ble apex court dismissed the application for condonation of delay on the ground that at each and every stage the departmental officers has not taken any step to proceed with the case therefore .....

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