2016 (5) TMI 1342

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..... ce on the part of the clerk concerned and also to the fact that the said clerk is attending their work on part time basis, the appeal could not be filed within the statutory time limit - Held that: - The cause for such delay is attributed to the negligence of the clerk of the applicant. It is settled law as held by the Hon’ble Supreme Court that the delay due to negligence cannot be condoned, espe .....

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..... d within the statutory time limit. The applicant also filed an affidavit of Shri Aniruddhsing B. Dodiya, the concerned clerk who was working as a part time accountant at the relevant time and was responsible for the said delay. 3. On the other hand, the learned Authorised Representative for Revenue strongly argued that the delay of more than one year is inordinate, whereas the statutory time .....

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..... urt that the delay due to negligence cannot be condoned, especially when the statute has prescribed the time-limit for filing the appeals, [Pundlik Jalam Patil (dead) by LRS v. Executive Engineer, Jalgaon Medium Project and Another - (2008) 17 SCC 448; Office of the Chief Post Master General v. Living Media India Limited - 2012 (277) E.L.T. 289 (S.C.); Raj Ratan Industry Limited v. Commissioner - .....

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