https://www.taxtmi.com/caselaws?id=209282 The tribunal found the dismissal of the appeal as time-barred without condoning the delay unjust. It emphasized that the lower appellate authority should have allowed the appellant to explain the minor one-day delay in filing the appeal. Acknowledging the lack of opportunity for the appellant to clarify the reasons for the delay, the tribunal set aside the impugned order, waived the pre-deposit requirement, and directed the lower appellate authority to hear the appeal on its merits. As a result, the appeal and stay application were disposed of in favor of the appellant. en-us Mon, 07 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209282 The tribunal found the dismissal of the appeal as time-barred without condoning the delay unjust. It emphasized that the lower appellate authority should have allowed the appellant to explain the minor one-day delay in filing the appeal. Acknowledging the lack of opportunity for the appellant to clarify the reasons for the delay, the tribunal set aside the impugned order, waived the pre-deposit requirement, and directed the lower appellate authority to hear the appeal on its merits. As a result, the appeal and stay application were disposed of in favor of the appellant. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209282