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TMI Blog2018 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... d Accountant. When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay and there is no presumption that delay was occasioned deliberately. Delay of 38 days in filing appeal before this Tribunal is condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the stipulated period. He further cited a case law reported in 1987 (28) ELT 15 (SC) and submitted that he has a fair case since payment of duty demanded along with interest was made much before issue of show-cause notice and for just technical consideration substantial justice pitted against it should not be brushed aside for such technical consideration. Therefore, he submitted to give le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be said that any misstatement is made in the COD. The petition also reveal that the management took immediate action upon the fact of such order in appeal was brought to its notice by their Chartered Accountant. In the case law referred supra by the appellant, it has also been held by the Hon ble Supreme Court that when substantial justice and technical consideration are pitted against each othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proach. The Supreme Court observed that the exercise of discretion on the facts of each case, keeping mind that in construing the expression sufficient cause , the principle of advancing substantial justice is the prime importance. 6. In view of the above facts and circumstances coupled with the observations made by the Hon ble Supreme Court in the above referred judgments, delay of 38 days in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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