gross and utter negligence is writ large on the proceedings, then the Tribunal should have noted, and carefully the fact that the appellant has been regularly contesting the show cause notices and bring Appeals to the Tribunal, all of which except the subject one were filed in time. A grossly negligent litigant would not be conducting itself in this manner. Before you doubt the bonafides of a litigant and term the version as insufficient for condoning the delay, a Court of law like a Tribunal must find out from its own record atleast any contrary version of the Revenue. If there is no version of the Revenue contravening this factual position, or is any conduct attributable as negligent can be culled out during the course of the proceedings otherwise, then, the Tribunal in its over enthusiasm, and possibly obsessed by disposal mania, decide appeals pending before it in this casual and light hearted manner. Courts of Law are not set up for mere disposal of cases. Courts of Law are established for adjudication of cases, particularly appeals so as to render justice to parties in accordance with law. If parties deserve substantial justice, then that has to be rendered. If parties deserve a fair and just
