https://www.taxtmi.com/caselaws?id=344622 The Tribunal allowed the appeal by condoning the delay in filing due to a bona fide mistake, remanding the case for consideration on merits. The decision focused on interpreting Section 35(1) of the Central Excise Act and applying relevant case laws to ensure procedural errors do not unfairly impact parties, emphasizing a just and equitable approach. en-us Fri, 09 Jun 2017 00:00:00 +0530 Fri, 15 Mar 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344622 The Tribunal allowed the appeal by condoning the delay in filing due to a bona fide mistake, remanding the case for consideration on merits. The decision focused on interpreting Section 35(1) of the Central Excise Act and applying relevant case laws to ensure procedural errors do not unfairly impact parties, emphasizing a just and equitable approach. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344622