2017 (11) TMI 539

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..... c interest would be hampered. Therefore the delay is condoned. Looking to the co-operative attitude of the appellant, it is considered proper to grant an opportunity to the appellant to reconcile the facts and figures for determination of appropriate liability so that Revenue’s interest shall be protected. Appeal allowed by way of remand. - ST/40187-40206/2017-DB - Final Order Nos. 40465-40 .....

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..... ay arise and was advised to file appeals. By the time, there was delay. 2. Apart from inadequacy of staff, there were also difficulties faced by the appellant due to deputation of its employees to make Aadhaar Card verification, engaged in conduct of Assembly Election, Parliamentary Election and local body elections as well as preparation of voters list and verification thereof. So also they we .....

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..... y and has enormous responsibilities of the nature aforesaid, if its appeal is thrown at the threshold without condonation of delay, the public body shall suffer and public interest would be hampered. Therefore the delay is condoned. Looking to the cause of the delay, length of the delay is considered to be immaterial, following the principle of law laid down by Apex Court in the case of N. Balakri .....

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