https://www.taxtmi.com/caselaws?id=327401 The High Court of Bombay considered the delay in filing Appeals and the subsequent condonation sought by the Appellants in a case originating from the Customs, Excise & Service Tax Appellate Tribunal. The Court applied Section 35-G(2-A) of the Central Excise Act, 1944, and Section 14 of the Limitation Act, 1963, to allow the Appeal after a delay of 2192 days. Emphasizing the need for a liberal interpretation of Section 14 to advance justice, the Court excluded the time spent in pursuing the Appeal before the incorrect forum, ultimately deciding to condone the delay and allow the Appeal without costs. en-us Mon, 22 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327401 The High Court of Bombay considered the delay in filing Appeals and the subsequent condonation sought by the Appellants in a case originating from the Customs, Excise & Service Tax Appellate Tribunal. The Court applied Section 35-G(2-A) of the Central Excise Act, 1944, and Section 14 of the Limitation Act, 1963, to allow the Appeal after a delay of 2192 days. Emphasizing the need for a liberal interpretation of Section 14 to advance justice, the Court excluded the time spent in pursuing the Appeal before the incorrect forum, ultimately deciding to condone the delay and allow the Appeal without costs. Case-Laws Central Excise Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327401