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    <title>2021 (7) TMI 1031 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the impugned orders of the Customs, Excise and Service Tax Appellate Tribunal, which dismissed the appeal due to a delay of 107 days. The Court held that the delay was not unreasonable and emphasized the importance of preserving the petitioner&#039;s rights. It rejected the argument regarding the availability of alternate remedies and directed the Appellate Authority to proceed with the appeals on their merits. The Writ Petitions were allowed without costs, and the matter was concluded before the Court.</description>
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      <description>The Court set aside the impugned orders of the Customs, Excise and Service Tax Appellate Tribunal, which dismissed the appeal due to a delay of 107 days. The Court held that the delay was not unreasonable and emphasized the importance of preserving the petitioner&#039;s rights. It rejected the argument regarding the availability of alternate remedies and directed the Appellate Authority to proceed with the appeals on their merits. The Writ Petitions were allowed without costs, and the matter was concluded before the Court.</description>
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