https://www.taxtmi.com/caselaws?id=251533 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision dismissing an appeal due to delay. The Court emphasized the need for a proper explanation for the delay and directed the Tribunal to revive proceedings, allowing the Revenue to submit an additional affidavit. The Court stressed that the presence of substantial legal questions alone is insufficient to condone delay without a satisfactory explanation. A cost of Rs. 5,000 was imposed on the appellant, emphasizing the importance of justifying delays in legal proceedings. en-us Wed, 20 Mar 2013 00:00:00 +0530 Wed, 17 Sep 2014 15:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251533 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision dismissing an appeal due to delay. The Court emphasized the need for a proper explanation for the delay and directed the Tribunal to revive proceedings, allowing the Revenue to submit an additional affidavit. The Court stressed that the presence of substantial legal questions alone is insufficient to condone delay without a satisfactory explanation. A cost of Rs. 5,000 was imposed on the appellant, emphasizing the importance of justifying delays in legal proceedings. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251533