https://www.taxtmi.com/caselaws?id=365222 The Tribunal, in a case concerning a delay condonation petition, considered the appellant's argument that the delay in filing the appeal was due to unforeseen circumstances. The respondent contested the adequacy of the reasons provided. After examining the facts and relevant case law, including a Supreme Court decision, the Tribunal emphasized the importance of substantial justice and adopted a liberal approach. Consequently, the Tribunal condoned the 38-day delay and allowed the appeal for hearing, underscoring the significance of prioritizing justice over technicalities. The decision was rendered on 26.07.2018. en-us Thu, 26 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365222 The Tribunal, in a case concerning a delay condonation petition, considered the appellant's argument that the delay in filing the appeal was due to unforeseen circumstances. The respondent contested the adequacy of the reasons provided. After examining the facts and relevant case law, including a Supreme Court decision, the Tribunal emphasized the importance of substantial justice and adopted a liberal approach. Consequently, the Tribunal condoned the 38-day delay and allowed the appeal for hearing, underscoring the significance of prioritizing justice over technicalities. The decision was rendered on 26.07.2018. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365222