https://www.taxtmi.com/caselaws?id=218024 The Supreme Court affirmed the Customs, Excise and Service Tax Appellate Tribunal's discretionary power under Section 129A(5) to condone delays in filing appeals under Section 129D(4) if there is sufficient cause. The Tribunal's competence to invoke Section 129A(5) to condone delays in applications under Section 129D(4) was upheld, aligning with the legislative intent to make general appeal provisions applicable to such applications. The appeal was dismissed, confirming the Tribunal's authority to condone delays based on the provisions of Section 129A(5). en-us Tue, 30 Oct 2012 00:00:00 +0530 Thu, 11 Sep 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218024 The Supreme Court affirmed the Customs, Excise and Service Tax Appellate Tribunal's discretionary power under Section 129A(5) to condone delays in filing appeals under Section 129D(4) if there is sufficient cause. The Tribunal's competence to invoke Section 129A(5) to condone delays in applications under Section 129D(4) was upheld, aligning with the legislative intent to make general appeal provisions applicable to such applications. The appeal was dismissed, confirming the Tribunal's authority to condone delays based on the provisions of Section 129A(5). Case-Laws Customs Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218024