https://www.taxtmi.com/caselaws?id=380144 The High Court held that the Tribunal's refusal to condone the delay in filing the appeal before the CESTAT was unjustified. The appellant's reason for delay, the death of his brother, was deemed valid despite occurring before the receipt of the Order-in-Original. The Court found the Tribunal's approach overly strict and ruled in favor of the appellant. The appeal was allowed, the delay was condoned, and the Tribunal was directed to proceed with the appeal's disposal. No costs were awarded, and pending applications were to be closed. en-us Thu, 27 Dec 2018 00:00:00 +0530 Wed, 28 Aug 2019 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380144 The High Court held that the Tribunal's refusal to condone the delay in filing the appeal before the CESTAT was unjustified. The appellant's reason for delay, the death of his brother, was deemed valid despite occurring before the receipt of the Order-in-Original. The Court found the Tribunal's approach overly strict and ruled in favor of the appellant. The appeal was allowed, the delay was condoned, and the Tribunal was directed to proceed with the appeal's disposal. No costs were awarded, and pending applications were to be closed. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380144