2018 (8) TMI 694 – CESTAT MUMBAI – TMI – Condonation of delay in filing appeal – Held that:- It cannot 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.
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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.
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Delay of 38 days in filing appeal before this Tribunal is condoned – appeal is admitted for hearing. – Ap
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d 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 lenient consideration to the delay condonation petition. 3. Ld. AR on the other hand, submitted that delay was much more than 38 days as referred by the appellant and the ground mentioned in the petition should not be taken as sufficient ground to condone delay as it was incumbent upon the management to protect the interest of the company which was negligent on its part
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bstantial 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. 5. In another decision, reported in (2001) 9 SCC 10C, Hon ble Supreme Court has observed that where the delay is of a few days, the court should adopt a liberal approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relevant factor calling for a more cautious approach, but
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