https://www.taxtmi.com/caselaws?id=182834 The Tribunal allowed the application for condonation of delay in filing the appeal, emphasizing substantial justice over technicalities. The stay application challenging the penalty imposed was granted due to the narrow compass of the issue. The Tribunal disagreed with the Commissioner's dismissal of the appeal as time-barred, highlighting the need to consider legal principles and personal penalties. The delay was condoned, and the matter was remanded for reconsideration on merit within a specified timeframe, with the appellant directed to pay costs and provide proof of payment for further proceedings. en-us Mon, 30 Jul 2007 00:00:00 +0530 Fri, 20 May 2016 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182834 The Tribunal allowed the application for condonation of delay in filing the appeal, emphasizing substantial justice over technicalities. The stay application challenging the penalty imposed was granted due to the narrow compass of the issue. The Tribunal disagreed with the Commissioner's dismissal of the appeal as time-barred, highlighting the need to consider legal principles and personal penalties. The delay was condoned, and the matter was remanded for reconsideration on merit within a specified timeframe, with the appellant directed to pay costs and provide proof of payment for further proceedings. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182834