https://www.taxtmi.com/caselaws?id=268676 The tribunal allowed the COD application to condone the delay of 124 days in filing an appeal due to financial hardship. Despite the respondent's challenge to the appellant's preparedness and authenticity of financial state, the tribunal considered the provisional statement of affairs and bank statement as evidence. Emphasizing substantial justice over technicalities, the tribunal accepted the satisfactory cause shown for the delay, leading to the condonation of the delay and allowing the appeal to proceed. en-us Mon, 10 Aug 2015 00:00:00 +0530 Thu, 05 Nov 2015 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268676 The tribunal allowed the COD application to condone the delay of 124 days in filing an appeal due to financial hardship. Despite the respondent's challenge to the appellant's preparedness and authenticity of financial state, the tribunal considered the provisional statement of affairs and bank statement as evidence. Emphasizing substantial justice over technicalities, the tribunal accepted the satisfactory cause shown for the delay, leading to the condonation of the delay and allowing the appeal to proceed. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268676