https://www.taxtmi.com/caselaws?id=254521 The High Court allowed the Civil Miscellaneous Appeal, setting aside the Tribunal's order and directing the appeal to be heard on its merits. The Court found the Department's reasonable cause for the 23-day delay justified, emphasizing the Department's prompt pursuit of the matter. Acknowledging external factors like power cuts affecting work efficiency, the Court emphasized substantial justice over technical considerations. With the respondent's counsel not objecting to condoning the delay and considering the minimal delay, the High Court, following Supreme Court principles, decided to condone the delay, allowing the appeal with no costs incurred. en-us Fri, 12 Dec 2014 00:00:00 +0530 Thu, 06 Aug 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254521 The High Court allowed the Civil Miscellaneous Appeal, setting aside the Tribunal's order and directing the appeal to be heard on its merits. The Court found the Department's reasonable cause for the 23-day delay justified, emphasizing the Department's prompt pursuit of the matter. Acknowledging external factors like power cuts affecting work efficiency, the Court emphasized substantial justice over technical considerations. With the respondent's counsel not objecting to condoning the delay and considering the minimal delay, the High Court, following Supreme Court principles, decided to condone the delay, allowing the appeal with no costs incurred. Case-Laws Central Excise Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254521