2018 (5) TMI 885

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..... Early Hearing application was made by the Revenue and allowed. Be that as it may, the delay of 35 days in filing the appeal, though explained, reasons given for delay in filling the appeal seems to be unconvincing. Identical issue decided in the case of Collector, Land Acquisition Versus Mst. Katiji And Others [1987 (2) TMI 61 - SUPREME Court], where it was held that no pedantic approach shoul .....

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..... Learned counsel submits that the appeal was filed belatedly due to closure of business operations and did not have any manpower to follow up as to what happened to the pendency of the appeals. It is his submission that the company has been referred to NCLT and interim resolution professionals is appointed and to pay pre-deposit 7.5% there was great difficulty He submits that the company being clo .....

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..... ng an appeal late and refusing to condone delay can result in a meritorious matter being thrown out at the very threshold und cause of justice being defeated and. that no pedantic approach should be made directing the parties to explain every day delay and that the doctrine must be applied in a rational common sense pragmatic manner and that when substantial justice and technical considerations ar .....

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