https://www.taxtmi.com/caselaws?id=356020 The High Court admitted the appeal challenging the dismissal of the application for restoration of the appeal before the Tribunal. The Court emphasized the need for substantial justice over hyper-technicality, criticizing the Tribunal's failure to allow parties to argue their cases on merits. Despite the belated restoration application, the Court quashed the order, directing the Tribunal to restore the appeal for adjudication on merits in accordance with the law, recognizing the appellant's bona fide actions in rectifying compliance lapses promptly. The decision underscored the importance of upholding justice and fairness in legal proceedings. en-us Mon, 12 Feb 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356020 The High Court admitted the appeal challenging the dismissal of the application for restoration of the appeal before the Tribunal. The Court emphasized the need for substantial justice over hyper-technicality, criticizing the Tribunal's failure to allow parties to argue their cases on merits. Despite the belated restoration application, the Court quashed the order, directing the Tribunal to restore the appeal for adjudication on merits in accordance with the law, recognizing the appellant's bona fide actions in rectifying compliance lapses promptly. The decision underscored the importance of upholding justice and fairness in legal proceedings. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356020