https://www.taxtmi.com/caselaws?id=425162 A long delay in filing appeals before the Commissioner (Appeals) was condoned where documentary evidence showed death in the family, serious medical incapacity, brain haemorrhage, and loss of memory, all treated as circumstances beyond the appellant's control. Applying the principle that limitation rules should advance substantial justice where sufficient cause is established, the CESTAT held that the appellate forum retained power to condone the delay and remit the matters for reconsideration on merits. The appeals were therefore remanded for de novo adjudication by the Commissioner (Appeals). en-us Thu, 14 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 09:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425162 A long delay in filing appeals before the Commissioner (Appeals) was condoned where documentary evidence showed death in the family, serious medical incapacity, brain haemorrhage, and loss of memory, all treated as circumstances beyond the appellant's control. Applying the principle that limitation rules should advance substantial justice where sufficient cause is established, the CESTAT held that the appellate forum retained power to condone the delay and remit the matters for reconsideration on merits. The appeals were therefore remanded for de novo adjudication by the Commissioner (Appeals). Case-Laws Service Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425162