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September 2016

2016 (43) STR 166 (Guj.) New Asian Engineers & Amp. vs. Union of India

By Puloma Dalal, Jayesh Gogri, Mandar Telang; Chartered Accountants
Reading Time 1 mins
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Application for condonation of delay shall be decided liberally.

Facts
Petitioner prayed for condonation of delay of 300 days on the ground of financial distress, his daughter’s suicide, scarcity of staff and unfamiliarity with legal procedures. CESTAT rejected the application since the grounds were related to the earlier period and not to the period of delay.

Held
Substantial justice shall be preferred as against technical requirements. Unless delay is inordinate or not explained at all or is due to mala fide intentions or neglect and lethargy, condonation shall be granted liberally. Having regard to the facts of the case, delay was condoned subject to payment of cost.

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