https://www.taxtmi.com/caselaws?id=264871 The Tribunal granted the appellant's application for condonation of a 90-day delay in filing the appeal. Despite the undisputed delay, the Tribunal accepted the appellant's reasons, including factory closure and employee actions, as valid. Emphasizing substantial justice over technicalities, the Tribunal aligned with the Apex Court's liberal approach to condonation of delay. By allowing the condonation, the Tribunal aimed to balance the need for timely appeals with recognizing genuine reasons for delays, ensuring fairness in legal proceedings. en-us Tue, 10 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264871 The Tribunal granted the appellant's application for condonation of a 90-day delay in filing the appeal. Despite the undisputed delay, the Tribunal accepted the appellant's reasons, including factory closure and employee actions, as valid. Emphasizing substantial justice over technicalities, the Tribunal aligned with the Apex Court's liberal approach to condonation of delay. By allowing the condonation, the Tribunal aimed to balance the need for timely appeals with recognizing genuine reasons for delays, ensuring fairness in legal proceedings. Case-Laws Central Excise Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264871