https://www.taxtmi.com/caselaws?id=338792 The tribunal allowed the appeal, condoning the 28-day delay in filing based on the elastic nature of "sufficient cause" and the importance of granting litigants the chance to present their case on merits. The appellant was directed to pay a cost of Rs. 5,000 within one month, failing which would result in dismissal. Compliance would lead to the Commissioner (Appeals) reconsidering the appeal on its merits, highlighting the balance between procedural requirements and substantive justice. en-us Mon, 02 Jan 2017 00:00:00 +0530 Sat, 11 Feb 2017 10:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338792 The tribunal allowed the appeal, condoning the 28-day delay in filing based on the elastic nature of "sufficient cause" and the importance of granting litigants the chance to present their case on merits. The appellant was directed to pay a cost of Rs. 5,000 within one month, failing which would result in dismissal. Compliance would lead to the Commissioner (Appeals) reconsidering the appeal on its merits, highlighting the balance between procedural requirements and substantive justice. Case-Laws Service Tax Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338792