https://www.taxtmi.com/caselaws?id=366928 The High Court allowed the appeal, condoned the delay, and directed the Tribunal to decide the appeal on merits. The Court emphasized that the law of limitation should not defeat parties' rights and found no evidence of mala fide reasons for the delayed appeal. The decision balanced equities by considering the Assessee's concession to forego any refund claims, ensuring the Assessee was not left remediless due to procedural delays. en-us Tue, 14 Aug 2018 00:00:00 +0530 Fri, 14 Feb 2020 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366928 The High Court allowed the appeal, condoned the delay, and directed the Tribunal to decide the appeal on merits. The Court emphasized that the law of limitation should not defeat parties' rights and found no evidence of mala fide reasons for the delayed appeal. The decision balanced equities by considering the Assessee's concession to forego any refund claims, ensuring the Assessee was not left remediless due to procedural delays. Case-Laws Service Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366928