https://www.taxtmi.com/caselaws?id=264270 Delay in filing the appeal before the Tribunal was examined under Section 35B(5) of the Central Excise Act, 1944. The Court noted that the Tribunal did not address the explanation that the adjudication order had not been communicated to the authorised person, and it considered the appellant's status as a public sector undertaking. Applying the principle that procedural rules are intended to advance substantive justice, the Court held that the delay condonation application ought to have been allowed and answered the substantial questions of law in favour of the appellant. en-us Tue, 18 Nov 2014 00:00:00 +0530 Mon, 21 Sep 2015 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264270 Delay in filing the appeal before the Tribunal was examined under Section 35B(5) of the Central Excise Act, 1944. The Court noted that the Tribunal did not address the explanation that the adjudication order had not been communicated to the authorised person, and it considered the appellant's status as a public sector undertaking. Applying the principle that procedural rules are intended to advance substantive justice, the Court held that the delay condonation application ought to have been allowed and answered the substantial questions of law in favour of the appellant. Case-Laws Service Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264270