https://www.taxtmi.com/caselaws?id=265432 The High Court condoned a 175-day delay in an appeal before the Tribunal, caused by the appellant's previous Chartered Accountant's failure. Initially deeming the explanation unsatisfactory, the Court later accepted detailed submissions and directed restoration of the appeal. Emphasizing substantive justice, the Court set aside the prior order, allowing the appeal to proceed before the Tribunal. The Court highlighted the Tribunal's statutory discretion in handling remaining aspects, ensuring compliance with legal provisions and underscoring procedural adherence in the adjudication process. en-us Wed, 18 Feb 2015 00:00:00 +0530 Sun, 11 Oct 2015 18:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265432 The High Court condoned a 175-day delay in an appeal before the Tribunal, caused by the appellant's previous Chartered Accountant's failure. Initially deeming the explanation unsatisfactory, the Court later accepted detailed submissions and directed restoration of the appeal. Emphasizing substantive justice, the Court set aside the prior order, allowing the appeal to proceed before the Tribunal. The Court highlighted the Tribunal's statutory discretion in handling remaining aspects, ensuring compliance with legal provisions and underscoring procedural adherence in the adjudication process. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265432