https://www.taxtmi.com/caselaws?id=111498 The Tribunal allowed the application for condonation of delay in filing the appeal, considering the reasons provided, including a death in the family of the counsel for the appellants. It found the delay justified and emphasized the need for a reasonable opportunity of hearing for the appellants. The Tribunal disagreed with the Commissioner (Appeals)' decision to reject the application, highlighting the importance of deciding cases on merits rather than solely on procedural grounds. Consequently, the Tribunal set aside the orders and remanded the matter for a decision on merits, ensuring a fair opportunity for the appellants. en-us Tue, 09 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111498 The Tribunal allowed the application for condonation of delay in filing the appeal, considering the reasons provided, including a death in the family of the counsel for the appellants. It found the delay justified and emphasized the need for a reasonable opportunity of hearing for the appellants. The Tribunal disagreed with the Commissioner (Appeals)' decision to reject the application, highlighting the importance of deciding cases on merits rather than solely on procedural grounds. Consequently, the Tribunal set aside the orders and remanded the matter for a decision on merits, ensuring a fair opportunity for the appellants. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111498