https://www.taxtmi.com/caselaws?id=245648 The High Court clarified that the Tribunal has the authority to condone delays in filing appeals under Section 35B(5) of the Central Excise Act, 1944, if sufficient cause is established. It emphasized the Tribunal's obligation to follow larger bench decisions and the importance of justifying reliance on earlier tribunal decisions. The Court set aside the Tribunal's order, stressing the need for a fresh assessment of reasons for condoning the delay in filing the appeal, highlighting the impact of Supreme Court decisions on tribunal orders and the significance of legal precedents in adjudicating appeals under the Act. en-us Tue, 28 Jan 2014 00:00:00 +0530 Mon, 08 Sep 2014 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245648 The High Court clarified that the Tribunal has the authority to condone delays in filing appeals under Section 35B(5) of the Central Excise Act, 1944, if sufficient cause is established. It emphasized the Tribunal's obligation to follow larger bench decisions and the importance of justifying reliance on earlier tribunal decisions. The Court set aside the Tribunal's order, stressing the need for a fresh assessment of reasons for condoning the delay in filing the appeal, highlighting the impact of Supreme Court decisions on tribunal orders and the significance of legal precedents in adjudicating appeals under the Act. Case-Laws Central Excise Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245648