https://www.taxtmi.com/caselaws?id=365218 A CESTAT ruling on delay condonation held that a 79-day delay in filing the first appeal could be excused where the explanation disclosed reasonable cause and the dispute required decision on merits. The Tribunal applied the principle that procedure should not defeat substantial justice, particularly where classification and tax liability had not been examined by the first appellate authority. It also accepted that it could issue appropriate consequential directions, including remand. The refusal to entertain the appeal on limitation was set aside, and the matter was restored to the Commissioner (Appeals) for fresh adjudication on merits. en-us Thu, 21 Jun 2018 00:00:00 +0530 Fri, 22 Mar 2019 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365218 A CESTAT ruling on delay condonation held that a 79-day delay in filing the first appeal could be excused where the explanation disclosed reasonable cause and the dispute required decision on merits. The Tribunal applied the principle that procedure should not defeat substantial justice, particularly where classification and tax liability had not been examined by the first appellate authority. It also accepted that it could issue appropriate consequential directions, including remand. The refusal to entertain the appeal on limitation was set aside, and the matter was restored to the Commissioner (Appeals) for fresh adjudication on merits. Case-Laws Service Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365218