https://www.taxtmi.com/caselaws?id=365746 The Court, invoking its powers under Articles 226 and 227 of the Constitution of India, set aside the Appellate Authority's order dismissing the appeal due to a delay of 156 days. Emphasizing the importance of substantial justice, the Court held that the delay should be condoned to prevent unfair dismissal of a meritorious matter. The matter was remanded to the Commissioner of Central Excise for fresh consideration in accordance with the law, ultimately allowing the writ petition and quashing the original order. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 23 Aug 2018 09:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365746 The Court, invoking its powers under Articles 226 and 227 of the Constitution of India, set aside the Appellate Authority's order dismissing the appeal due to a delay of 156 days. Emphasizing the importance of substantial justice, the Court held that the delay should be condoned to prevent unfair dismissal of a meritorious matter. The matter was remanded to the Commissioner of Central Excise for fresh consideration in accordance with the law, ultimately allowing the writ petition and quashing the original order. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365746