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TMI Blog2017 (8) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... t the delay has been explained sufficiently - when sufficient cause has been shown, the delay is required to be condoned - COD allowed. - Civil Application (OJ) No. 96 of 2016 in Stamp Number No. 89 of 2016 - - - Dated:- 1-12-2016 - M.R. Shah and B.N. Karia, JJ. Shri Sudhir M. Mehta, Advocate, for the Appellant. Ms. Priyank Parikh for M/s. Nanavati Associates, Advocate, for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was supposed to see that appeal is filed and because of whose deliberate act of omission, the appeal was not filed, departmental action has been initiated. Therefore, it is requested to condone the delay and give an opportunity to submit the case of merit, rather non-suit the applicant on the ground of technical delay. It is further submitted that as such applicant has a very meritorious case an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs v. Karan Monomers P. Limited reported in 2013 (297) E.L.T. 522 (Guj.), it is requested to dismiss the present application. 4. Heard learned advocates for the respective parties at length. 5. It is true that there is a delay of 539 days in preferring the tax appeal. However, considering the submissions made in support of the application to condone the delay, we are of the opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that sufficient cause has been shown to condone the delay. 6. Under the circumstances, when sufficient cause has been shown, the delay is required to be condoned. Insofar as reliance placed upon a decision of the Hon ble Supreme Court in case of Office of the Post Master General v. Living Media India Limited (supra) by the learned advocate appearing for the respondent is concerned, it is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, if the delay is not condoned, in that case, though sufficient cause has been shown, the applicant will be deprived of submitting the case on merits. 8. In view of the above and for the reasons stated above, the present civil application is allowed. Delay caused in preferring the tax appeal is hereby condoned. Rule nisi made absolute with no order as to costs. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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