https://www.taxtmi.com/caselaws?id=241786 The High Court allowed the petitioner's appeal for condonation of delay in filing an appeal before the Customs, Excise & Service Tax Appellate Tribunal. The Court emphasized a liberal approach under Section 5 of the Limitation Act, citing previous judgments supporting the principle that technicalities should not hinder substantial justice. The Court directed the Tribunal to hear the appeal on its merits, quashing the Tribunal's order and highlighting that delay should not result in dismissal without culpable negligence or mala fides. en-us Thu, 22 Nov 2012 00:00:00 +0530 Wed, 01 Jan 2014 12:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241786 The High Court allowed the petitioner's appeal for condonation of delay in filing an appeal before the Customs, Excise & Service Tax Appellate Tribunal. The Court emphasized a liberal approach under Section 5 of the Limitation Act, citing previous judgments supporting the principle that technicalities should not hinder substantial justice. The Court directed the Tribunal to hear the appeal on its merits, quashing the Tribunal's order and highlighting that delay should not result in dismissal without culpable negligence or mala fides. Case-Laws Customs Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241786