https://www.taxtmi.com/caselaws?id=194053 The Court set aside the previous order and restored the appeal to file under Section 35G of the Central Excise Act, 1944, emphasizing a liberal approach in condoning delay. It highlighted the importance of 'sufficient cause' and considered the appellant's diligence and lack of evidence of deliberate avoidance in addressing the service issue. The judgment underscored the need for substantial justice over technicalities, instructing the appellant to pursue the appeal diligently to avoid potential adverse consequences. en-us Thu, 13 Aug 2015 00:00:00 +0530 Mon, 28 Aug 2017 09:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194053 The Court set aside the previous order and restored the appeal to file under Section 35G of the Central Excise Act, 1944, emphasizing a liberal approach in condoning delay. It highlighted the importance of 'sufficient cause' and considered the appellant's diligence and lack of evidence of deliberate avoidance in addressing the service issue. The judgment underscored the need for substantial justice over technicalities, instructing the appellant to pursue the appeal diligently to avoid potential adverse consequences. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194053