https://www.taxtmi.com/caselaws?id=202330 The High Court admitted the appeal based on the substantial question of law regarding the Tribunal's dismissal of the appeal due to a delay in filing. The Court found that the appellant had shown sufficient cause for the delay, considering the circumstances of the case, particularly the appellant's medical condition of depression. The Court's decision to set aside the impugned order and condone the delay highlights the importance of providing valid explanations for delays in legal proceedings, especially when medical conditions are involved. The judgment emphasizes the need for a fair and just approach in dealing with such situations, ensuring that parties are not unduly prejudiced due to circumstances beyond their control. en-us Wed, 25 Feb 2009 00:00:00 +0530 Tue, 13 Feb 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202330 The High Court admitted the appeal based on the substantial question of law regarding the Tribunal's dismissal of the appeal due to a delay in filing. The Court found that the appellant had shown sufficient cause for the delay, considering the circumstances of the case, particularly the appellant's medical condition of depression. The Court's decision to set aside the impugned order and condone the delay highlights the importance of providing valid explanations for delays in legal proceedings, especially when medical conditions are involved. The judgment emphasizes the need for a fair and just approach in dealing with such situations, ensuring that parties are not unduly prejudiced due to circumstances beyond their control. Case-Laws Central Excise Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202330