https://www.taxtmi.com/caselaws?id=253688 Delayed compliance with a pre-deposit direction may be accepted where the application for extension was filed promptly, the filing was affected by registry lapse, and the required sum was ultimately deposited. The principle of substantial justice prevailed over technical default, so the assessee was not made to suffer for procedural failure outside its control. The delayed compliance was treated as valid for the limited purpose of satisfying the pre-deposit requirement, and the matter was restored for verification and decision on merits in accordance with law. en-us Thu, 16 Jan 2014 00:00:00 +0530 Mon, 01 Dec 2014 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253688 Delayed compliance with a pre-deposit direction may be accepted where the application for extension was filed promptly, the filing was affected by registry lapse, and the required sum was ultimately deposited. The principle of substantial justice prevailed over technical default, so the assessee was not made to suffer for procedural failure outside its control. The delayed compliance was treated as valid for the limited purpose of satisfying the pre-deposit requirement, and the matter was restored for verification and decision on merits in accordance with law. Case-Laws Central Excise Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253688