https://www.taxtmi.com/caselaws?id=36 A short delay in filing the appeal was condoned because the explanation was considered plausible, the dispute was treated as arguable, and no prior hearing had been afforded before dismissal on limitation. The Tribunal set aside the limitation-based rejection and remitted the matter for disposal on merits after hearing the appellants, emphasising that a small delay should not defeat substantive adjudication where the explanation is reasonable and procedural fairness is lacking. en-us Mon, 05 Feb 2001 00:00:00 +0530 Wed, 02 Jul 2008 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36 A short delay in filing the appeal was condoned because the explanation was considered plausible, the dispute was treated as arguable, and no prior hearing had been afforded before dismissal on limitation. The Tribunal set aside the limitation-based rejection and remitted the matter for disposal on merits after hearing the appellants, emphasising that a small delay should not defeat substantive adjudication where the explanation is reasonable and procedural fairness is lacking. Case-Laws Service Tax Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36