https://www.taxtmi.com/caselaws?id=337792 The Court, exercising its extraordinary jurisdiction under Article 226, condoned the delay of 184 days in filing the appeal against the order rejecting the appeal as barred by limitation. The appeal was restored to the Commissioner of Appeals for a decision on merits, subject to compliance with pre-deposit conditions. The Court emphasized the need for appellate authorities to have the power to condone delays caused by valid reasons and directed the resolution of the appeal within three months. Another connected writ petition with a delay of 42 days was also condoned, with instructions for a decision on merits within the specified timeline. en-us Mon, 05 Dec 2016 00:00:00 +0530 Thu, 17 Aug 2017 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337792 The Court, exercising its extraordinary jurisdiction under Article 226, condoned the delay of 184 days in filing the appeal against the order rejecting the appeal as barred by limitation. The appeal was restored to the Commissioner of Appeals for a decision on merits, subject to compliance with pre-deposit conditions. The Court emphasized the need for appellate authorities to have the power to condone delays caused by valid reasons and directed the resolution of the appeal within three months. Another connected writ petition with a delay of 42 days was also condoned, with instructions for a decision on merits within the specified timeline. Case-Laws Central Excise Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337792