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2015 (8) TMI 1404

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..... ufficient cause’ cannot be put in rigid straitjacket formula. What will constitute sufficient cause will depend upon facts of each case. Duration of delay is also relevant consideration especially when it is not gross and inordinate. The adverse consequences that will follow if an appeal is dismissed on technicalities without going into merits has also to be kept in mind. The notices by the Tribunal are sent by registered posts. Even if notice for hearing of the stay application sent by the Tribunal at the Chhattisgarh address was returned with a postal endorsement as “left”, it may again raise a presumption but which cannot be absolute. It is not uncommon that if for any reason the postman has not been able to deliver a registered letter w .....

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..... on 27 of the General Clauses Act. The deemed presumption is not absolute but is rebuttable. If the appellant took an objection that the order of the Lower Appellate Authority was not received by it directly, but was served on it on 23-2-2013 by the office of the Superintendent, Central Excise Range, Rajnandgaon, the deemed presumption halted and the Tribunal was required to give a finding on it. The address mentioned in the appeal before the Tribunal was also different and which has not been considered adequately. The appellant is serious about the appellate remedy and undertakes to be properly represented before the Tribunal and cooperate for an early disposal. 3. Learned Counsel for the respondent submitted that if the order of the .....

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..... unal has not disbelieved the contention of the appellant that the order of the Lower Appellate Authority was served on it on 23-2-2013 by the office of Superintendent, Central Excise Range, Rajnandgaon. If that be so, presumption of deemed service stood rebutted and a finding was required to be arrived at. 6. We are informed that notices by the Tribunal are sent by registered posts. Even if notice for hearing of the stay application sent by the Tribunal at the Chhattisgarh address was returned with a postal endorsement as "left", it may again raise a presumption but which cannot be absolute. It is not uncommon that if for any reason the postman has not been able to deliver a registered letter within the specified days because the prem .....

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..... sary steps, which he could have or should have taken. Here again, what would be such necessary step will again depend upon the circumstances of a particular case and each case will have to be decided by the courts on the facts and circumstances of the case. Any observation of an illustrative circumstance or fact, will only tend to be a curb on the free exercise of the judicial mind by the Court in determining whether the facts and circumstances of a particular case amount to "sufficient cause" or not. It is needless to emphasise that Courts have to use their judicial discretion in the matter soundly in the interest of justice." 8. More recently, in (2013) 12 SCC 649 (Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Acade .....

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..... p;There is a distinction between inordinate delay and a delay of short duration or few days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. … 21.10 (x) If the explanation offered is concocted or the grounds urged in the application are fanciful, the Courts should be vigilant not to expose the other side unnecessarily to face such a litigation. … 21.12 (xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of judicial discretion which is founded on objective reasoning and not on individual perception." .....

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