https://www.taxtmi.com/caselaws?id=185737 The High Court affirmed the decision of the Tribunal and the Single Judge, dismissing the writ appeal filed by the appellant. The Court held that the reasons provided, including bereavement in the family of the managing director and an application to recall the Commissioner's order, were not sufficient to justify the delay in filing the appeal before the Customs Excise & Service Tax Appellate Tribunal. The Court emphasized that the exercise of discretion by the Tribunal was appropriate and found no grounds to interfere with the lower court decisions. en-us Thu, 09 Dec 2004 00:00:00 +0530 Fri, 26 Aug 2016 11:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185737 The High Court affirmed the decision of the Tribunal and the Single Judge, dismissing the writ appeal filed by the appellant. The Court held that the reasons provided, including bereavement in the family of the managing director and an application to recall the Commissioner's order, were not sufficient to justify the delay in filing the appeal before the Customs Excise & Service Tax Appellate Tribunal. The Court emphasized that the exercise of discretion by the Tribunal was appropriate and found no grounds to interfere with the lower court decisions. Case-Laws Customs Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185737