https://www.taxtmi.com/caselaws?id=402122 The court allowed the appeal under Section 35G of the Central Excise Act, 1944, overturning the Tribunal's dismissal based on procedural grounds. Emphasizing a liberal interpretation of "sufficient cause" for condonation of delay, the court considered the appellant's financial difficulties as a valid reason. The court set aside the Tribunal's order, remitting the matter for a decision on merit, stressing the importance of addressing genuine delays in legal proceedings for the cause of justice. The appeal was decided in favor of the appellant, underscoring the need to prioritize justice over procedural hurdles. en-us Mon, 14 Dec 2020 00:00:00 +0530 Mon, 26 Jul 2021 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402122 The court allowed the appeal under Section 35G of the Central Excise Act, 1944, overturning the Tribunal's dismissal based on procedural grounds. Emphasizing a liberal interpretation of "sufficient cause" for condonation of delay, the court considered the appellant's financial difficulties as a valid reason. The court set aside the Tribunal's order, remitting the matter for a decision on merit, stressing the importance of addressing genuine delays in legal proceedings for the cause of justice. The appeal was decided in favor of the appellant, underscoring the need to prioritize justice over procedural hurdles. Case-Laws Customs Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402122