https://www.taxtmi.com/caselaws?id=240681 The Tribunal granted condonation of delay in filing appeals under Section 35B(3) of the Central Excise Act, 1944. Despite a significant delay attributed to various reasons, including reliance on previous Tribunal decisions and technical issues, the Tribunal found no gross negligence or deliberate inaction by the applicant. Emphasizing a liberal approach to condone delays and ensuring justice, the Tribunal excused the delay, allowing the appeals to proceed for further hearing. en-us Fri, 21 Jun 2013 00:00:00 +0530 Sat, 29 Nov 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240681 The Tribunal granted condonation of delay in filing appeals under Section 35B(3) of the Central Excise Act, 1944. Despite a significant delay attributed to various reasons, including reliance on previous Tribunal decisions and technical issues, the Tribunal found no gross negligence or deliberate inaction by the applicant. Emphasizing a liberal approach to condone delays and ensuring justice, the Tribunal excused the delay, allowing the appeals to proceed for further hearing. Case-Laws Central Excise Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240681