https://www.taxtmi.com/caselaws?id=238597 The Court criticized the Tribunal's strict approach in rejecting an application for condonation of delay in filing appeals before the Customs, Excise, Service Tax Appellate Tribunal. Emphasizing the importance of substantial justice over technicalities, the Court quashed the Tribunal's order, condoned the 309-day delay, and allowed the appeal to proceed. The judgment highlighted the need for a liberal approach in such matters, ensuring equality before the law and a fair hearing for all parties involved. en-us Fri, 01 Feb 2013 00:00:00 +0530 Wed, 12 Apr 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238597 The Court criticized the Tribunal's strict approach in rejecting an application for condonation of delay in filing appeals before the Customs, Excise, Service Tax Appellate Tribunal. Emphasizing the importance of substantial justice over technicalities, the Court quashed the Tribunal's order, condoned the 309-day delay, and allowed the appeal to proceed. The judgment highlighted the need for a liberal approach in such matters, ensuring equality before the law and a fair hearing for all parties involved. Case-Laws Customs Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238597