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2023 (4) TMI 125

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..... e appellant has not only delayed in filing the present appeal but there is also an unexplained and inordinate delay in re-filing the appeal. The above captioned appeal was filed on 31.05.2019. It was returned under objection on 10.06.2019 - there was complete inaction for more than two years and five months. Even if the period commencing from 15.03.2020 is excluded on account of disruption caused due to outbreak of covid 19. There was a period of six months between the date on which the appeal was marked as defective and the date when the lockdown was imposed in the wake of the pandemic. In the case of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [ 2012 (4) TMI 341 - SUPREME COURT ] the Supreme Court .....

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..... inadvertence. Apart from the aforesaid, no other reason for condoning the delay was mentioned in the application (CM. APPL. 9867/2022). Further, the application also did not specify the period of delay. Since the prayer clause of the said clause did not specify the number of days of delay, which the appellant prayed for being condoned, the appellant was given an opportunity to file a better application. 3. Thereafter, the appellant filed another application (CM NO.33370/2022) further improving the reasons as stated in the first application. The reasons for seeking condonation of delay as stated in the said application are set out below:- 3. That the delay which has occurred in filling the appeal is due misplacement of some of the .....

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..... n for the reasons which had led to the delay in filing the present appeal, it is apparent that the same were also wanting in particulars. 5. It is well settled that each day of delay in filing has to be explained. In the present case, there are large gaps in the time period for which no ostensible reason has been provided. 6. The appellant has not only delayed in filing the present appeal but there is also an unexplained and inordinate delay in re-filing the appeal. The above captioned appeal was filed on 31.05.2019. It was returned under objection on 10.06.2019. This was because the court fee was missing and the title was incorrect, apart from other defects. The defects were not cured for more than two months thereafter. The appeal w .....

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..... eliberate inaction or lack of bona fides, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody, including the Government. 29. In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide effort, there is no need to accep .....

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