https://www.taxtmi.com/caselaws?id=81295 The Tribunal dismissed the appeal as time-barred due to an unjustifiable delay in filing. However, it upheld the Collector (Appeals)'s decision to allow payment of penalties in instalments, citing the discretion to consider extreme financial hardship. The request to file separate appeals for other respondents was denied to avoid prolonging the issue. The Tribunal found no legal infirmity in granting instalment payment facilities, concluding that the Collector (Appeals) acted within valid grounds. The appeal was ultimately dismissed on both procedural and substantive grounds, affirming the decision to grant payment in instalments. en-us Tue, 16 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81295 The Tribunal dismissed the appeal as time-barred due to an unjustifiable delay in filing. However, it upheld the Collector (Appeals)'s decision to allow payment of penalties in instalments, citing the discretion to consider extreme financial hardship. The request to file separate appeals for other respondents was denied to avoid prolonging the issue. The Tribunal found no legal infirmity in granting instalment payment facilities, concluding that the Collector (Appeals) acted within valid grounds. The appeal was ultimately dismissed on both procedural and substantive grounds, affirming the decision to grant payment in instalments. Case-Laws Customs Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81295