https://www.taxtmi.com/caselaws?id=285418 The High Court reversed the CESTAT judgment, condoning the delay of 717 days in filing the appeal. Despite the significant delay, the Court accepted the explanation provided by the assessee and emphasized deciding matters on their merits rather than technicalities. The tax appeal was remitted for disposal on substantive grounds, focusing on justice and fairness in the proceedings. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 10 Jan 2020 18:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285418 The High Court reversed the CESTAT judgment, condoning the delay of 717 days in filing the appeal. Despite the significant delay, the Court accepted the explanation provided by the assessee and emphasized deciding matters on their merits rather than technicalities. The tax appeal was remitted for disposal on substantive grounds, focusing on justice and fairness in the proceedings. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285418