https://www.taxtmi.com/caselaws?id=366111 Delay in filing an appeal may be condoned where sufficient cause is shown and refusal would prevent adjudication on merits. The Madras HC applied a liberal, justice-oriented approach to a 989-day delay, noting that the dispute concerned classification of imported goods, duty had been paid under protest, and the appellant had a substantive challenge deserving consideration. On that basis, the delay was condoned and the matter was allowed to proceed before the Tribunal for hearing on merits. en-us Thu, 12 Jul 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366111 Delay in filing an appeal may be condoned where sufficient cause is shown and refusal would prevent adjudication on merits. The Madras HC applied a liberal, justice-oriented approach to a 989-day delay, noting that the dispute concerned classification of imported goods, duty had been paid under protest, and the appellant had a substantive challenge deserving consideration. On that basis, the delay was condoned and the matter was allowed to proceed before the Tribunal for hearing on merits. Case-Laws Central Excise Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366111