https://www.taxtmi.com/caselaws?id=381802 The High Court set aside the Tribunal's order dismissing the appeal due to a 188-day delay in filing. The Court emphasized a liberal approach, considering the reasons for delay genuine, and restored the appeal to the Tribunal on payment of costs. The Court highlighted the validity of the medical certificate from a Paediatric Surgeon and balanced equity by allowing condonation of delay. Failure to pay costs within two weeks would result in appeal dismissal. The Court admitted the appeal on the substantial question of law, stressing the importance of justice and fairness in such matters. en-us Mon, 10 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381802 The High Court set aside the Tribunal's order dismissing the appeal due to a 188-day delay in filing. The Court emphasized a liberal approach, considering the reasons for delay genuine, and restored the appeal to the Tribunal on payment of costs. The Court highlighted the validity of the medical certificate from a Paediatric Surgeon and balanced equity by allowing condonation of delay. Failure to pay costs within two weeks would result in appeal dismissal. The Court admitted the appeal on the substantial question of law, stressing the importance of justice and fairness in such matters. Case-Laws Central Excise Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381802