https://www.taxtmi.com/caselaws?id=237897 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision on both the timeliness of the appeal and the admissibility of the reduced penalty. The Tribunal emphasized the importance of substantial justice over procedural technicalities, ensuring that the Respondent was not unduly penalized due to procedural lapses. en-us Fri, 20 Sep 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237897 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision on both the timeliness of the appeal and the admissibility of the reduced penalty. The Tribunal emphasized the importance of substantial justice over procedural technicalities, ensuring that the Respondent was not unduly penalized due to procedural lapses. Case-Laws Central Excise Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237897