https://www.taxtmi.com/caselaws?id=331371 The High Court allowed the appeal under Section 35G of the Central Excise Act, emphasizing the importance of deciding disputes on merit rather than technical grounds like limitation. The Court condoned the 84-day delay in filing the appeal before the Tribunal, imposed a cost of Rs. 2000 on the appellant, set aside the Tribunal's order, and directed the appellant to deposit the cost within a month. The Tribunal was instructed to decide the appeal on merit thereafter, showcasing the court's discretion to prioritize substantive justice over procedural technicalities. en-us Mon, 06 Jun 2016 00:00:00 +0530 Mon, 14 Nov 2016 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331371 The High Court allowed the appeal under Section 35G of the Central Excise Act, emphasizing the importance of deciding disputes on merit rather than technical grounds like limitation. The Court condoned the 84-day delay in filing the appeal before the Tribunal, imposed a cost of Rs. 2000 on the appellant, set aside the Tribunal's order, and directed the appellant to deposit the cost within a month. The Tribunal was instructed to decide the appeal on merit thereafter, showcasing the court's discretion to prioritize substantive justice over procedural technicalities. Case-Laws Central Excise Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331371