https://www.taxtmi.com/caselaws?id=365218 The Tribunal decided to condone a 79-day delay in filing an appeal against an adjudication order by the Commissioner (Appeals). Despite acknowledging the delay, the Tribunal found the reasons provided by the appellant reasonable and emphasized the need to prioritize substantial justice over procedural formalities. The matter was remanded back to the Commissioner (Appeals) for fresh adjudication, highlighting the importance of adhering to statutory limitations while advancing the cause of justice and ensuring fairness in legal proceedings. 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 The Tribunal decided to condone a 79-day delay in filing an appeal against an adjudication order by the Commissioner (Appeals). Despite acknowledging the delay, the Tribunal found the reasons provided by the appellant reasonable and emphasized the need to prioritize substantial justice over procedural formalities. The matter was remanded back to the Commissioner (Appeals) for fresh adjudication, highlighting the importance of adhering to statutory limitations while advancing the cause of justice and ensuring fairness in legal proceedings. Case-Laws Service Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365218