https://www.taxtmi.com/caselaws?id=34042 The appeal by M/s. ARK Enterprises was initially dismissed due to a 16-day delay in filing attributed to the illness of the appellant's staff. The Commissioner (Appeals) found the delay unjustified, citing inconsistencies in medical certificates. Despite the appellant's argument for a refund, the Commissioner refused to condone the delay. However, the Member (T) emphasized the need for substantive justice over technicalities, referencing previous cases. Consequently, the appeal was allowed, and the matter remanded for a decision on merits. en-us Tue, 02 Dec 2008 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34042 The appeal by M/s. ARK Enterprises was initially dismissed due to a 16-day delay in filing attributed to the illness of the appellant's staff. The Commissioner (Appeals) found the delay unjustified, citing inconsistencies in medical certificates. Despite the appellant's argument for a refund, the Commissioner refused to condone the delay. However, the Member (T) emphasized the need for substantive justice over technicalities, referencing previous cases. Consequently, the appeal was allowed, and the matter remanded for a decision on merits. Case-Laws Central Excise Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34042