https://www.taxtmi.com/caselaws?id=356254 The BOMBAY HIGH COURT addressed the Tribunal's dismissal of the petitioner's application for condonation of delay of 665 days, disagreeing with the Tribunal's finding of gross negligence. Emphasizing the need for a comprehensive review before disentitling a party from relief, the Court highlighted the discretionary nature of extraordinary jurisdiction under Article 226. The Court acknowledged the petitioner's timely actions in other matters and considered the employee's delay due to factory relocation. Ultimately, the Court set aside the Tribunal's order, directing the petitioner to pay costs for condonation of delay and restoring the appeal for adjudication on merits. en-us Mon, 12 Feb 2018 00:00:00 +0530 Sat, 08 Sep 2018 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356254 The BOMBAY HIGH COURT addressed the Tribunal's dismissal of the petitioner's application for condonation of delay of 665 days, disagreeing with the Tribunal's finding of gross negligence. Emphasizing the need for a comprehensive review before disentitling a party from relief, the Court highlighted the discretionary nature of extraordinary jurisdiction under Article 226. The Court acknowledged the petitioner's timely actions in other matters and considered the employee's delay due to factory relocation. Ultimately, the Court set aside the Tribunal's order, directing the petitioner to pay costs for condonation of delay and restoring the appeal for adjudication on merits. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356254