https://www.taxtmi.com/caselaws?id=336690 The Tribunal allowed the appeal, emphasizing a liberal approach in condoning delays in filing appeals. The delay of 88 days in filing the appeal was not deliberate but caused by administrative errors. The impugned order was set aside, directing a fresh consideration on merit by the Commissioner (A) after condoning the delay. The decision underscores the importance of considering circumstances leading to delays and providing fair opportunities for parties to present their case on merit. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336690 The Tribunal allowed the appeal, emphasizing a liberal approach in condoning delays in filing appeals. The delay of 88 days in filing the appeal was not deliberate but caused by administrative errors. The impugned order was set aside, directing a fresh consideration on merit by the Commissioner (A) after condoning the delay. The decision underscores the importance of considering circumstances leading to delays and providing fair opportunities for parties to present their case on merit. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336690