https://www.taxtmi.com/caselaws?id=78238 The Appellate Tribunal CESTAT, Bangalore, allowed the appeal of M/s. Reliance Galvanising Industries, condoning the delay in filing the appeal beyond the prescribed time limit. The Tribunal emphasized substantive justice over technicalities and remanded the matter to the original authority for a fresh decision on the appellant's entitlement to Cenvat credit for duty paid on zinc. The delay was attributed to financial constraints and the illness of the individual handling the case, leading to the Tribunal's decision to grant condonation of delay under section 85(3) of the Finance Act, 1994. en-us Fri, 19 Feb 2010 00:00:00 +0530 Tue, 30 Apr 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78238 The Appellate Tribunal CESTAT, Bangalore, allowed the appeal of M/s. Reliance Galvanising Industries, condoning the delay in filing the appeal beyond the prescribed time limit. The Tribunal emphasized substantive justice over technicalities and remanded the matter to the original authority for a fresh decision on the appellant's entitlement to Cenvat credit for duty paid on zinc. The delay was attributed to financial constraints and the illness of the individual handling the case, leading to the Tribunal's decision to grant condonation of delay under section 85(3) of the Finance Act, 1994. Case-Laws Service Tax Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78238