https://www.taxtmi.com/caselaws?id=174068 The High Court of Karnataka allowed the writ petition, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order and condoning the 299-day delay in filing the appeal by the petitioner company. The Court directed the Tribunal to consider the appeal on its merits, emphasizing a liberal construction of "sufficient cause" under Section 5 of the Limitation Act, 1963. The delay was justified due to the Manager's inability to work following an accident. The writ petition was allowed with no order as to costs. en-us Thu, 02 Jun 2011 00:00:00 +0530 Tue, 29 Sep 2015 15:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174068 The High Court of Karnataka allowed the writ petition, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order and condoning the 299-day delay in filing the appeal by the petitioner company. The Court directed the Tribunal to consider the appeal on its merits, emphasizing a liberal construction of "sufficient cause" under Section 5 of the Limitation Act, 1963. The delay was justified due to the Manager's inability to work following an accident. The writ petition was allowed with no order as to costs. Case-Laws Customs Thu, 02 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174068