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2019 (7) TMI 1354

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..... signed by the petitioner, in our view, constitutes sufficient cause. It is a bonafide error that has occasioned which is beyond the control of the petitioner. There is no deliberate delay caused by the petitioner. Even otherwise, rights of the parties should be determined and not rejected merely on technicalities and that too when there is substantial cause shown for the delay. Furthermore, it is .....

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..... DER Sri. Jeevan J Neeralgi, learned counsel, is directed to take notice for the respondent. 2. Aggrieved by the order dated 22. 09. 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal bearing Final Order No. 21943/2015 in ST/21286/2014-DB, the appellant therein has filed this petition. 3. Sri Shashikiran Shetty, learned Senior Co .....

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..... He submits that the inordinate delay has not been properly explained. That the Tribunal was justified in passing the impugned order. 5. On hearing learned counsels, we are of the considered view that appropriate interference is called for. 6. It is contended in support of the application for condonation of delay that the Chartered Accountant Sri. P. Shekar who was .....

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..... is substantial cause shown for the delay. Furthermore, we do not find that the petitioner sought to gain by the delay. On the other hand, the condonation of delay would not affect any of the legal rights of the respondent. 8. In view of the peculiar facts and circumstances of the case, while condoning the delay, we are of the view that the petitioner requires to be saddled with co .....

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