https://www.taxtmi.com/caselaws?id=336280 The High Court held that the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) erred in dismissing the appeal as time-barred. The court emphasized the need for leniency towards government entities in delay cases due to bureaucratic processes. It found the appellant's explanation for the delay valid, not resulting from deliberate delay, negligence, or malice. Therefore, the High Court allowed the appeal, set aside CESTAT's decision, condoned the delay, and directed CESTAT to decide the appeal on its merits, without awarding costs. en-us Fri, 09 Dec 2016 00:00:00 +0530 Fri, 07 Apr 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336280 The High Court held that the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) erred in dismissing the appeal as time-barred. The court emphasized the need for leniency towards government entities in delay cases due to bureaucratic processes. It found the appellant's explanation for the delay valid, not resulting from deliberate delay, negligence, or malice. Therefore, the High Court allowed the appeal, set aside CESTAT's decision, condoned the delay, and directed CESTAT to decide the appeal on its merits, without awarding costs. Case-Laws Central Excise Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336280