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TMI Blog2018 (12) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... passing of the impugned order only when the revenue approached them for recovery of the dues in December 2017. Thereafter they approached the revenue for obtaining a copy of the order-in-original from the Range office and filed the appeal subsequently on 25.03.2018. 2. The issue to be decided in the present appeal is that in the absence of day to day explanation for the delay and in the absence of other relevant information provided by the assessee, the delay of 215 days should be condoned or not. Before we proceed to consider the said issue, we may refer to some of the decisions of the Hon'ble Supreme Court. In the case of Collector, Land Acquisition Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in 1987 (28) ELT 185 (SC), it was observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en diluted by the later decisions of this Court and is, therefore, held as no longer good law." To the same effect is the Hon'ble Supreme Court judgment in the case of Bhag Singh & Ors. 1987 (32) ELT 258 (SC), Harsha Tractors Ltd. 1989 (41) ELT 8 (SC) and State of Nagaland Vs. Lipok AO 2005 (183) ELT 337 (SC). The ratio of these decisions is that rules of limitation are not meant to destroy the rights of party and the expression "sufficient cause" should be considered with pragmatism in justice oriented approach. In fact, the Jurisdictional High Court of this bench, the Hon'ble Bombay High Court in the case of Chetan Singh Rathod Vs. CC reported in 2015 (323) ELT 685 (Bom.) has condoned the delay refused by the Tribunal by observing that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) (Archana Wadhwa) Member (Judicial) Per: Sanjiv Srivastava 5. I have gone through the order dictated by Ld. Member (Judicial). But in the absence of complete details explaining the delay on day today basis as held by the Hon'ble Supreme Court in number of decisions, I am not in agreement with the above order. 6. The ground given is, even if the person left the job without giving any detail, the detail as to person, as to why the appeal has been delayed. There is no explanation on day today basis that delay was on this count. In the absence of any possible explanation explaining day today delay, I am not in a position to agree with the Condonation of Delay of 215 day in filing the appeal. No affidavit has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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