https://www.taxtmi.com/caselaws?id=248818 The High Court set aside the Tribunal's order refusing to condone a 76-day delay in filing a statutory appeal. The Court found the Tribunal's approach hyper-technical and emphasized the need for liberal principles in such matters. It held that the Appellants' genuine explanation warranted condonation with costs to balance rights and equities. The Court disagreed with the Tribunal's strict stance and directed the Appellants to pay costs within four weeks. Failure to comply would lead to appeal dismissal, stressing the importance of judiciously exercising discretion in delay condonation cases. en-us Thu, 12 Jun 2014 00:00:00 +0530 Sat, 22 Nov 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248818 The High Court set aside the Tribunal's order refusing to condone a 76-day delay in filing a statutory appeal. The Court found the Tribunal's approach hyper-technical and emphasized the need for liberal principles in such matters. It held that the Appellants' genuine explanation warranted condonation with costs to balance rights and equities. The Court disagreed with the Tribunal's strict stance and directed the Appellants to pay costs within four weeks. Failure to comply would lead to appeal dismissal, stressing the importance of judiciously exercising discretion in delay condonation cases. Case-Laws Central Excise Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248818