https://www.taxtmi.com/caselaws?id=218808 The Tribunal set aside the order dismissing the appeal as time-barred, emphasizing the need for a liberal view in condoning delays due to unavoidable circumstances. The matter was remanded for de novo adjudication on merits. Additionally, the Tribunal waived the pre-deposit condition under Section 35 F to facilitate a comprehensive hearing of the appeal. The delay in filing the appeal was considered reasonable given the circumstances, and the Tribunal condoned the delay, disagreeing with the strict approach taken by the Commissioner (Appeals). en-us Mon, 01 Oct 2012 00:00:00 +0530 Mon, 26 Nov 2012 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218808 The Tribunal set aside the order dismissing the appeal as time-barred, emphasizing the need for a liberal view in condoning delays due to unavoidable circumstances. The matter was remanded for de novo adjudication on merits. Additionally, the Tribunal waived the pre-deposit condition under Section 35 F to facilitate a comprehensive hearing of the appeal. The delay in filing the appeal was considered reasonable given the circumstances, and the Tribunal condoned the delay, disagreeing with the strict approach taken by the Commissioner (Appeals). Case-Laws Central Excise Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218808