https://www.taxtmi.com/caselaws?id=91577 The Tribunal excused a delay of 38 days in filing an appeal due to the absence of the two Managing Directors necessary to make a joint decision. Despite the Department's argument that the Directors could have decided in time, the Tribunal considered the challenges faced by the Directors in promptly addressing legal matters amidst operational priorities. Emphasizing substantial justice over technicalities, the Tribunal found sufficient cause for the delay and excused it in the interest of justice, ultimately condoning the delay in filing the appeal. en-us Fri, 07 Nov 1997 00:00:00 +0530 Wed, 19 Oct 2011 13:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91577 The Tribunal excused a delay of 38 days in filing an appeal due to the absence of the two Managing Directors necessary to make a joint decision. Despite the Department's argument that the Directors could have decided in time, the Tribunal considered the challenges faced by the Directors in promptly addressing legal matters amidst operational priorities. Emphasizing substantial justice over technicalities, the Tribunal found sufficient cause for the delay and excused it in the interest of justice, ultimately condoning the delay in filing the appeal. Case-Laws Central Excise Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91577