https://www.taxtmi.com/caselaws?id=253258 The court granted condonation of delay in the filing of the appeal due to non-receipt of the order by the appellant, who cited the sickness of the authorized signatory and improper service as reasons for the delay. Despite initial opposition from the respondent, the court accepted the appellant's medical papers and affidavit as sufficient evidence of a valid reason for the delay. Emphasizing a liberal interpretation of relevant provisions to ensure justice, the court allowed the appeal with directions for the appellant to deposit the duty amount and penalties within a specified period for further proceedings. en-us Wed, 09 Oct 2013 00:00:00 +0530 Wed, 19 Nov 2014 11:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253258 The court granted condonation of delay in the filing of the appeal due to non-receipt of the order by the appellant, who cited the sickness of the authorized signatory and improper service as reasons for the delay. Despite initial opposition from the respondent, the court accepted the appellant's medical papers and affidavit as sufficient evidence of a valid reason for the delay. Emphasizing a liberal interpretation of relevant provisions to ensure justice, the court allowed the appeal with directions for the appellant to deposit the duty amount and penalties within a specified period for further proceedings. Case-Laws Central Excise Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253258