High Court overturns Tribunal decision due to delay, deems absence post bereavement as valid cause. Remand for further action.

The High Court of Karnataka set aside the Tribunal's order dismissing applications due to a 45-day delay, considering the authorized representative's absence following his mother's death as reasonable cause. The case was remanded to the Tribunal, with proceedings directed to be treated as writ appeals under Section 35(G) of the Central Excise Act, 1944.

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The High Court of Karnataka set aside the Tribunal's order dismissing applications filed with a 45-day delay, citing reasonable cause of the authorized representative's absence due to his mother's death. The matter was remanded back to the Tribunal and the proceedings were directed to be described as writ appeals under Section 35(G) of the Central Excise Act, 1944.

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