https://www.taxtmi.com/caselaws?id=243171 The Court allowed the writ petition challenging the Tribunal's dismissal of the application to condone the delay in filing the appeal under Section 35B(3) of the Central Excise Act. Despite the Tribunal finding the explanations unsatisfactory, the Court considered the appellant's circumstances as a sick company facing operational challenges. The Court set aside the Tribunal's order, directing a reconsideration of the appeal and stay application, highlighting the need to assess individual case circumstances when deciding on delay condonation in appeal filings. en-us Tue, 26 Nov 2013 00:00:00 +0530 Sat, 30 Aug 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243171 The Court allowed the writ petition challenging the Tribunal's dismissal of the application to condone the delay in filing the appeal under Section 35B(3) of the Central Excise Act. Despite the Tribunal finding the explanations unsatisfactory, the Court considered the appellant's circumstances as a sick company facing operational challenges. The Court set aside the Tribunal's order, directing a reconsideration of the appeal and stay application, highlighting the need to assess individual case circumstances when deciding on delay condonation in appeal filings. Case-Laws Central Excise Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243171