https://www.taxtmi.com/caselaws?id=247790 The High Court allowed the civil miscellaneous appeal, setting aside the Tribunal's order rejecting the appeal due to delay caused by a change of address not reported to the Commissioner of Central Excise. The Court found that the Tribunal failed to consider the correction in the address details and exercise proper judicial discretion in assessing the delay condonation application. Emphasizing the importance of adhering to legal principles, the Court remitted the matter for fresh consideration, directing the Tribunal to decide the appeal on its merits and in accordance with the law. en-us Thu, 26 Apr 2012 00:00:00 +0530 Thu, 22 May 2014 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247790 The High Court allowed the civil miscellaneous appeal, setting aside the Tribunal's order rejecting the appeal due to delay caused by a change of address not reported to the Commissioner of Central Excise. The Court found that the Tribunal failed to consider the correction in the address details and exercise proper judicial discretion in assessing the delay condonation application. Emphasizing the importance of adhering to legal principles, the Court remitted the matter for fresh consideration, directing the Tribunal to decide the appeal on its merits and in accordance with the law. Case-Laws Central Excise Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247790