https://www.taxtmi.com/caselaws?id=76421 The court allowed the Writ Petition challenging the Customs, Excise and Service Tax Appellate Tribunal's dismissal of an appeal due to a 58-day filing delay. The court held that the Appellate Authority failed to properly exercise its power to condone the delay under Section 129A(5) of the Customs Act. It distinguished the case from a Supreme Court decision on appeal limitations, emphasizing the Authority's discretion to condone delays. Consequently, the court set aside the Tribunal's order and remitted the matter for a fresh consideration on merits. en-us Tue, 09 Jun 2009 00:00:00 +0530 Thu, 24 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76421 The court allowed the Writ Petition challenging the Customs, Excise and Service Tax Appellate Tribunal's dismissal of an appeal due to a 58-day filing delay. The court held that the Appellate Authority failed to properly exercise its power to condone the delay under Section 129A(5) of the Customs Act. It distinguished the case from a Supreme Court decision on appeal limitations, emphasizing the Authority's discretion to condone delays. Consequently, the court set aside the Tribunal's order and remitted the matter for a fresh consideration on merits. Case-Laws Customs Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76421