https://www.taxtmi.com/caselaws?id=108066 The Appellate Tribunal CESTAT, New Delhi, condoned the delay of over 27 months in filing an appeal by M/s. Sharma Commercial (P) Ltd. The Tribunal found that the appellant had taken reasonable steps to file the appeal on time, considering the evidence presented, including the dispatch of the appeal through courier, which was later confirmed lost in transit. Emphasizing the need for a liberal approach to prevent meritorious matters from being dismissed due to delays, the Tribunal relied on the precedent set in the case of Collector of Land Acquisition v. Mst. Katiji to grant the condonation of delay. en-us Fri, 10 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108066 The Appellate Tribunal CESTAT, New Delhi, condoned the delay of over 27 months in filing an appeal by M/s. Sharma Commercial (P) Ltd. The Tribunal found that the appellant had taken reasonable steps to file the appeal on time, considering the evidence presented, including the dispatch of the appeal through courier, which was later confirmed lost in transit. Emphasizing the need for a liberal approach to prevent meritorious matters from being dismissed due to delays, the Tribunal relied on the precedent set in the case of Collector of Land Acquisition v. Mst. Katiji to grant the condonation of delay. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108066