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TMI Blog2015 (2) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... t] , wherein the Supreme Court has held that 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. Further, the Supreme Court also held that 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. In an identical circumstance, this Court in case of M/s.EID Parry (India) Ltd.[2015 (2) TMI 700 - HIGH COURT OF MADRAS], following the above-said judgment allowed the appeal filed by the Revenue, thereby condoned the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght in holding that the Department is trying to take advantage of a sub-sequential decision when there is no final verdict rendered by the Hon'ble Supreme Court and SLP's are pending? iv) Whether the Tribunal is right in not considering the facts pleaded as sufficient cause for the purpose of condonation of delay especially when the appeal has been preferred by the Department and the same has been done to protect the interest of Revenue and in public interest? 2. The appellant herein filed appeal before the Tribunal along with a petition for condonation of delay of 37 days in filing the appeal against the order of the original authority, viz., Commissioner (Appeals) in Order in Appeal No.142/2005 dated 14.9.05, wherein the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. Aggrieved by the said order of the Tribunal, the Revenue is before this Court by filing the present appeal. 5. Heard Mr.S.Mohanamurali, learned standing counsel appearing for the Revenue and Mr.S.Murugappan, learned counsel appearing for the assessee. This Court perused the order passed by the Tribunal and also the other documents available in the typed set of documents. 6. From a perusal of the documents available on record, it is clear that the delay of 37 days which has occurred is purely administrative in nature, as has been stated by the Department before the Tribunal. The finding of the Tribunal that the appellant has not shown sufficient cause, which prevented them in filing the appeal, does not merit acceptance in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Substantial justice being paramount and pivotal the technical considerations should not be given undue and uncalled for emphasis. (iv) No presumption can be attached to deliberate causation of delay but, gross negligence on the part of the Counsel or litigant is to be taken note of. (v) Lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. (vi) It is to be kept in mind that adherence to strict proof should not affect public justice and cause public mischief because the Courts are required to be vigilant so that in the ultimate eventuate there is no real failure of justice. (vii) The Concept of liberal approach has to encapsule the conception of reasonableness and it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the present day scenario. They are : (a) An Application for Condonation of delay should be drafted with careful concern and not in a half hazard manner harbouring the notion that the Courts are required to condone delay on the bedrock of the principle that adjudication of a lis on merits is seminal to justice dispensation system. (b) An Application for Condonation of delay should not be dealt with in a routine manner on the base of individual philosophy which is basically subjective. (c) Though no precise formula can be laid down regard being had to the concept of judicial discretion, yet a conscious effort for achieving consistency and collegiality of the adjudicatory system should be made as that is the ultimate institutiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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