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TMI Blog2014 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... is matter before the Adjudicating Authority as well as before the Commissioner (Appeals). The same is borne out by records and the appellant's plea is bona fide. In our considered opinion, the same would constitute "sufficient cause" for not presenting the appeal within the prescribed period. - Following decision of The Collector, Land Acquisition v. Katiji [1987 (2) TMI 61 - SUPREME Court] - Decided in favour of assessee. - Civil Miscellaneous Appeal No. 3010 of 2014 - - - Dated:- 27-11-2014 - R. Sudhakar And Pushpa Sathyanarayana,JJ. For the Appellant : Mr. Jagadesan for Mr. K. R. Krishnan For the Respondent : Mr. A. P. Srinivas - R2 JUDGMENT (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the delay should not be condoned. As against the said order of the Tribunal, the appellant is before us. 4. Heard learned counsel appearing for the appellant and the learned standing counsel appearing for the Department and perused the materials placed before this Court. 5. It is seen that the order that the appellant suffered is in relation to the wrong availment of cenvat credit for the clearances made between 5th April, 2010 and 26th August, 2010 and from 6th October 2010 to 31.10.2010. According to the Department, the duty should have been paid in cash and the cenvat credit should not have been utilised. The assessee strongly contends that the clearances made using cenvat credit is in order and challenging the original orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Supreme Court in the case of The Collector, Land Acquisition v. Katiji, [1987] 167 ITR 471 (SC), wherein it has been held as under: The expression 'sufficient cause' employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life-purpose of the existence of the institution of courts. .... When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 8. Taking note of the above-said decision of the Supreme Court, we are in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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