https://www.taxtmi.com/caselaws?id=253148 The High Court allowed the appeal for condonation of delay in filing the appeal against the Customs, Excise and Service Tax Appellate Tribunal's Final Order. Despite the Tribunal's rejection, the Court found the appellant diligently pursued the matter, attributing the delay to shifting the branch office and misplaced records. Emphasizing the appellant's proactive approach and lack of negligence, the Court distinguished the case from precedent, citing Circular No.117/11/2009-ST. The High Court set aside the Tribunal's decision, restoring the appeal without imposing costs. en-us Thu, 30 Oct 2014 00:00:00 +0530 Tue, 30 Jun 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253148 The High Court allowed the appeal for condonation of delay in filing the appeal against the Customs, Excise and Service Tax Appellate Tribunal's Final Order. Despite the Tribunal's rejection, the Court found the appellant diligently pursued the matter, attributing the delay to shifting the branch office and misplaced records. Emphasizing the appellant's proactive approach and lack of negligence, the Court distinguished the case from precedent, citing Circular No.117/11/2009-ST. The High Court set aside the Tribunal's decision, restoring the appeal without imposing costs. Case-Laws Service Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253148