https://www.taxtmi.com/caselaws?id=343402 Delay in filing an appeal against a penalty order should ordinarily be condoned where the explanation shows bona fide conduct, no deliberate negligence or mala fide intent, and due diligence after knowledge of the order. A hyper-technical rejection of the delay application was disapproved, and the Court emphasised that disputes should generally be decided on merits rather than technical grounds, including by imposing reasonable costs where appropriate. The assessee therefore succeeded on condonation of delay. en-us Fri, 05 May 2017 00:00:00 +0530 Tue, 30 Jan 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343402 Delay in filing an appeal against a penalty order should ordinarily be condoned where the explanation shows bona fide conduct, no deliberate negligence or mala fide intent, and due diligence after knowledge of the order. A hyper-technical rejection of the delay application was disapproved, and the Court emphasised that disputes should generally be decided on merits rather than technical grounds, including by imposing reasonable costs where appropriate. The assessee therefore succeeded on condonation of delay. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343402