https://www.taxtmi.com/caselaws?id=3846 The High Court held that the Tribunal misinterpreted Section 35B of the Central Excise Act by dismissing the appeal based on limitation grounds. It clarified that the Tribunal can condone delays beyond the limitation period if sufficient cause is shown. The Court criticized the Tribunal for inadequately dismissing the application for condonation of delay, emphasizing the need for a liberal interpretation of 'sufficient cause.' Refusal to condone the delay was deemed a miscarriage of justice, and the Court directed the Tribunal to admit the appeal and consider it on merits, acknowledging the appellant's entitlement to a refund. en-us Tue, 15 Jan 2008 00:00:00 +0530 Wed, 07 Oct 2009 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3846 The High Court held that the Tribunal misinterpreted Section 35B of the Central Excise Act by dismissing the appeal based on limitation grounds. It clarified that the Tribunal can condone delays beyond the limitation period if sufficient cause is shown. The Court criticized the Tribunal for inadequately dismissing the application for condonation of delay, emphasizing the need for a liberal interpretation of 'sufficient cause.' Refusal to condone the delay was deemed a miscarriage of justice, and the Court directed the Tribunal to admit the appeal and consider it on merits, acknowledging the appellant's entitlement to a refund. Case-Laws Central Excise Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3846