https://www.taxtmi.com/caselaws?id=216897 The High Court allowed the appeal, setting aside the Tribunal's decision to dismiss it due to a delay in filing. The Court emphasized the importance of the right to appeal and the need for a fair opportunity to present a case. Despite acknowledging the assessee's negligence, the Court imposed costs to balance accountability with the right to appeal and fair representation in legal proceedings. en-us Thu, 04 Aug 2011 00:00:00 +0530 Thu, 17 Jan 2013 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216897 The High Court allowed the appeal, setting aside the Tribunal's decision to dismiss it due to a delay in filing. The Court emphasized the importance of the right to appeal and the need for a fair opportunity to present a case. Despite acknowledging the assessee's negligence, the Court imposed costs to balance accountability with the right to appeal and fair representation in legal proceedings. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216897