https://www.taxtmi.com/caselaws?id=347594 The court ruled in favor of the appellant in the case, allowing the appeal against CESTAT's decision to dismiss the appeal as barred by limitation. The court held that CESTAT had the jurisdiction to condone delays exceeding 30 days and emphasized the importance of a liberal approach to condoning delays to uphold substantial justice. It was found that the delay in filing the appeal was not deliberate, as it was due to a transition in ownership/management, and the new management promptly filed the appeal upon becoming aware of the order. Consequently, the court directed CESTAT to decide the case on its merits after condoning the delay. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 29 Jan 2018 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347594 The court ruled in favor of the appellant in the case, allowing the appeal against CESTAT's decision to dismiss the appeal as barred by limitation. The court held that CESTAT had the jurisdiction to condone delays exceeding 30 days and emphasized the importance of a liberal approach to condoning delays to uphold substantial justice. It was found that the delay in filing the appeal was not deliberate, as it was due to a transition in ownership/management, and the new management promptly filed the appeal upon becoming aware of the order. Consequently, the court directed CESTAT to decide the case on its merits after condoning the delay. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347594