9911796707
TMI Blog2007 (7) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... Ravindran This application for condonation of delay is filed by the applicant for condoning the delay in filing the appeal before this Tribunal. 2. Considered the submissions made by both sides and perused the records. On perusal of the record, I find that the applicant has prepared a draft to be annexed alongwith appeal. The date of draft as seen from the COD application is 30.8.2005 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. (iii) The requirement that every day's delay must be explained: does not mean that a pedantic approach should be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expected to do so. As such, I find that the reasons given in the application 01 condonation of delay are genuine and require consideration. Accordingly, the application for condonation of delay in filing of above the appeal is allowed. 3. As regards the stay application, I find that the issue involved in this case is challenge towards the penalty imposed upon the applicant by the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is of personal penalty imposed on the appellant, the Commissioner (Appeals) could have condoned the delay and heard the appeal on merits. Since the appeal has been dismissed only on the time bar, I am unable to go into the merits of the case As such, the delay in filing the appeal before the Commissioner (Appeals) is condoned and the matter is remanded to the Commissioner (Appeals) to reconsider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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