https://www.taxtmi.com/caselaws?id=173759 The High Court allowed the appeal for condonation of delay in filing, citing the peculiar circumstances of factory closure and financial losses. Despite finding the explanation unsatisfactory, the Court emphasized the need to serve justice, setting aside the previous order and directing the Tribunal to hear the case on its merits. This decision underscores the balance between adherence to limitations and the pursuit of justice, especially in matters involving government entities and public interest, emphasizing the flexible interpretation of legal provisions to achieve fairness. en-us Tue, 29 Jan 2013 00:00:00 +0530 Wed, 30 Dec 2015 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173759 The High Court allowed the appeal for condonation of delay in filing, citing the peculiar circumstances of factory closure and financial losses. Despite finding the explanation unsatisfactory, the Court emphasized the need to serve justice, setting aside the previous order and directing the Tribunal to hear the case on its merits. This decision underscores the balance between adherence to limitations and the pursuit of justice, especially in matters involving government entities and public interest, emphasizing the flexible interpretation of legal provisions to achieve fairness. Case-Laws Central Excise Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173759