https://www.taxtmi.com/caselaws?id=393378 The Tribunal held that there was no delay in filing the appeal and that the technical defect in the authorization for the condonation of delay application did not affect the appeal filing process. The appeals were admitted, and the applications for condonation of delay were dismissed as infructuous. The Tribunal clarified that the authorization requirement under Section 35B(2) applies to filing appeals, not miscellaneous applications, rejecting the respondent's objection. en-us Fri, 21 Jun 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393378 The Tribunal held that there was no delay in filing the appeal and that the technical defect in the authorization for the condonation of delay application did not affect the appeal filing process. The appeals were admitted, and the applications for condonation of delay were dismissed as infructuous. The Tribunal clarified that the authorization requirement under Section 35B(2) applies to filing appeals, not miscellaneous applications, rejecting the respondent's objection. Case-Laws Central Excise Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393378