https://www.taxtmi.com/caselaws?id=234121 The High Court set aside the Tribunal's order dismissing an appeal due to a 215-day delay in filing. The Court condoned the delay, emphasizing the petitioner's valid reasons, including legal disputes and receiving a recovery notice. The appeal and stay application were revived, allowing the case involving substantial revenue to proceed. The Court stressed the importance of substantive justice over technicalities, granting the Tribunal authority to assess the case independently. The petition was disposed of, with no costs awarded, highlighting the need to consider individual circumstances in legal proceedings. en-us Wed, 10 Oct 2012 00:00:00 +0530 Mon, 10 Apr 2017 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234121 The High Court set aside the Tribunal's order dismissing an appeal due to a 215-day delay in filing. The Court condoned the delay, emphasizing the petitioner's valid reasons, including legal disputes and receiving a recovery notice. The appeal and stay application were revived, allowing the case involving substantial revenue to proceed. The Court stressed the importance of substantive justice over technicalities, granting the Tribunal authority to assess the case independently. The petition was disposed of, with no costs awarded, highlighting the need to consider individual circumstances in legal proceedings. Case-Laws Central Excise Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234121