https://www.taxtmi.com/caselaws?id=417298 The High Court set aside the Customs, Excise & Service Tax Appellate Tribunal's decision to dismiss the appeal due to a delay of 376 days in filing. The Court found the appellant's explanation for the delay lacking but granted an opportunity to provide further justification. It emphasized the need to assess each case individually for condonation of delay. The matter was remanded to CESTAT for reconsideration without addressing the substantial legal questions raised by the appellant. en-us Fri, 17 Dec 2021 00:00:00 +0530 Thu, 20 Jan 2022 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417298 The High Court set aside the Customs, Excise & Service Tax Appellate Tribunal's decision to dismiss the appeal due to a delay of 376 days in filing. The Court found the appellant's explanation for the delay lacking but granted an opportunity to provide further justification. It emphasized the need to assess each case individually for condonation of delay. The matter was remanded to CESTAT for reconsideration without addressing the substantial legal questions raised by the appellant. Case-Laws Central Excise Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417298