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TMI Blog2016 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... arious reasons including his personal misfortune when his daughter has committed suicide in the year 2011 - Held that:- the delay being explained as above, ought to have been condoned. Usually, the Courts prefer substantial justice when pitted against technical requirements. In this context, the question of condonation is approached and the same would be seen liberally. Unless if it is found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Gaurang H. Bhatt, Advocate, for the Respondent. ORDER [Order per : Akil Kureshi, J. (Oral)]. - Petitioner has challenged an order dated 15-9-2015 passed by the Customs, Excise Service Tax Appellate Tribunal rejecting the petitioner s application for condonation of delay of about 300 days in filing the appeal. 2. Having heard learned counsel for the parties and having perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h grounds, the petitioner had prayed for condonation of delay. 3. The Tribunal however, by the impugned order, rejected such application observing that the grounds in the application for condonation relate to the periods of 2012 and 2013 which would not sufficiently explained the delay which occurred after passing of the impugned order dated 8-5-2014. 4. In our opinion, the delay being expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, therefore, the delay should have been condoned even after putting the petitioner to some terms. 7. Under the circumstances, the petition is allowed. Impugned order dated 15-9-2015 passed by the Tribunal is set aside. Petitioner s prayer for condonation of delay is allowed. The Tribunal shall hear the petitioner s appeal on merits. The petitioner shall however pay cost of ₹ 10,000/- to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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