https://www.taxtmi.com/caselaws?id=169989 The High Court admitted the appeal, condoning the 100-day delay in filing due to a reasonable explanation provided by the Appellant. The Court criticized the Tribunal for not citing legal principles to support its decision on delay. It clarified that proof of action against a negligent employee was not a legal requirement. The Court ordered the Appellant to pay Rs. 5,000 in costs to the Revenue within four weeks for the appeal to proceed. The Tribunal was directed to process the appeal upon payment and proof submission, ensuring adherence to procedural requirements. en-us Mon, 11 Aug 2014 00:00:00 +0530 Wed, 13 May 2015 10:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169989 The High Court admitted the appeal, condoning the 100-day delay in filing due to a reasonable explanation provided by the Appellant. The Court criticized the Tribunal for not citing legal principles to support its decision on delay. It clarified that proof of action against a negligent employee was not a legal requirement. The Court ordered the Appellant to pay Rs. 5,000 in costs to the Revenue within four weeks for the appeal to proceed. The Tribunal was directed to process the appeal upon payment and proof submission, ensuring adherence to procedural requirements. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169989