https://www.taxtmi.com/caselaws?id=241635 The majority opinion, delivered by Manmohan Singh, rejected the application for condonation of delay, citing lack of good faith and abuse of the legal process by the appellant. Consequently, the appeal and stay applications were dismissed. In contrast, the dissenting opinion by Archana Wadhwa argued for condonation, based on the appellant's good faith and a bona fide mistake. The Tribunal was divided on the issue, leading to a referral for resolution of the difference of opinion. en-us Tue, 05 Nov 2013 00:00:00 +0530 Sat, 28 Dec 2013 09:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241635 The majority opinion, delivered by Manmohan Singh, rejected the application for condonation of delay, citing lack of good faith and abuse of the legal process by the appellant. Consequently, the appeal and stay applications were dismissed. In contrast, the dissenting opinion by Archana Wadhwa argued for condonation, based on the appellant's good faith and a bona fide mistake. The Tribunal was divided on the issue, leading to a referral for resolution of the difference of opinion. Case-Laws Customs Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241635