https://www.taxtmi.com/caselaws?id=365928 The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering individual circumstances, such as health issues, in determining the timeliness of filing appeals and exercising discretion to condone delays when justified. The decision highlighted the need for a fair and just approach in legal proceedings, taking into account the practical challenges faced by appellants in meeting procedural requirements. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365928 The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering individual circumstances, such as health issues, in determining the timeliness of filing appeals and exercising discretion to condone delays when justified. The decision highlighted the need for a fair and just approach in legal proceedings, taking into account the practical challenges faced by appellants in meeting procedural requirements. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365928