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    <title>2014 (9) TMI 616 - Calcutta High Court</title>
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    <description>The High Court allowed the appeal against the rejection of the application for condonation of delay in filing an appeal before CESTAT. Despite the rejection by CESTAT and the dismissal of a writ application challenging it, the High Court considered the appeal on its merits due to the alternative remedy of appeal being rejected by the Single Bench. The Court emphasized the need for a liberal view in such cases, criticized the Tribunal for not considering the explanation for the delay, and directed a fresh consideration of the application for condonation of delay.</description>
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    <pubDate>Wed, 03 Jul 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=251590</link>
      <description>The High Court allowed the appeal against the rejection of the application for condonation of delay in filing an appeal before CESTAT. Despite the rejection by CESTAT and the dismissal of a writ application challenging it, the High Court considered the appeal on its merits due to the alternative remedy of appeal being rejected by the Single Bench. The Court emphasized the need for a liberal view in such cases, criticized the Tribunal for not considering the explanation for the delay, and directed a fresh consideration of the application for condonation of delay.</description>
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