https://www.taxtmi.com/caselaws?id=410522 The Tribunal allowed the appeal, condoning the delay in filing based on justifications provided by the appellant. The matter was remanded back to the Commissioner (Appeals) for adjudication on merits within a specified timeline, emphasizing the importance of substantive justice over technicalities. en-us Fri, 16 Jul 2021 00:00:00 +0530 Wed, 04 Aug 2021 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410522 The Tribunal allowed the appeal, condoning the delay in filing based on justifications provided by the appellant. The matter was remanded back to the Commissioner (Appeals) for adjudication on merits within a specified timeline, emphasizing the importance of substantive justice over technicalities. Case-Laws Central Excise Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410522