Authorize, in specific cases, such variance from this Chapter 10, Planing and Zoning Regulations, the Code of the Town of Delmar or regulations that will not be contrary to public interest, where, owing, to special conditions or exceptional situations, a literal interpretation of this chapter, the Code or regulations will result in unnecessary hardship or exceptional practical difficulties to the owner of property so that the spirit of this chapter, the Code, or regulation shall be observed and substantial justice done, provided such relief may be granted without substantial detriment to the public good and without substantially impairing the intent and purpose of this chapter, the Code, regulations or Zoning Map.