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TMI Blog2018 (6) TMI 1775X X X X Extracts X X X X X X X X Extracts X X X X ..... dinate delay especially when the first respondent does not allege that the petitioner had purposely not filed the appeal in time and had filed the appeal with delay only to drag on the proceedings. The inconvenience caused to the consultant and the submission that the consultant's wife met with an accident have not been shown to be a wrong statement. Ordinarily, a person does not stand to bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the first respondent viz., the Customs, Excise and Service Tax Appellate Tribunal, rejecting the petitioner's application for condonation of delay of 106 days in filing the appeal. The petitioner had stated that the reason for not being able to file the appeal in time was on account of the inconvenience caused to the consultant and also the fact that the wife of the consultant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e part of the assessee in belatedly filing the appeal, this Court is of the view that liberal approach is to be adopted. For the above reasons, this writ petition is allowed and the impugned Order, dated 7-3-2005 is set aside and the delay of 106 days in filing the appeal is condoned and the first respondent CESTAT is directed to proceed further in accordance with law. No costs. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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