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    <title>2018 (6) TMI 1775 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, set aside the impugned order, and condoned the delay of 106 days in filing the appeal before the Customs, Excise and Service Tax Appellate Tribunal. The court adopted a liberal approach, considering the reasons provided for the delay genuine and without any malafides. The Tribunal was directed to proceed further in accordance with the law, with no costs imposed.</description>
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      <description>The court allowed the writ petition, set aside the impugned order, and condoned the delay of 106 days in filing the appeal before the Customs, Excise and Service Tax Appellate Tribunal. The court adopted a liberal approach, considering the reasons provided for the delay genuine and without any malafides. The Tribunal was directed to proceed further in accordance with the law, with no costs imposed.</description>
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