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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tribunal Grants Appeal Over Delay, Emphasizes Substantial Justice</h1> The Tribunal allowed the appeal, setting aside the Commissioner's order and directing a fresh decision on the appeal due to a 47-day delay in filing the ... Appeal - Limitation The appeal was against the Commissioner (Appeals) declining to condone a 47-day delay in filing the appeal, leading to its dismissal as barred by limitation. The appellant cited reasons for the delay, including confusion over multiple orders on the same issue received closely together. The Tribunal, invoking the principle of substantial justice over technical considerations, allowed the appeal, setting aside the Commissioner's order and directing a fresh decision on the appeal. (Case: 1997 (12) TMI 448 - CEGAT, MUMBAI)

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