https://www.taxtmi.com/caselaws?id=34418 The Tribunal allowed the application for condonation of delay in filing an appeal, emphasizing the need for substantial justice. Despite an employee's negligence in informing the management about the Order-in-Original, the delay was deemed unintentional. Relying on the elasticity of 'sufficient cause' under Section 5 of the Indian Limitation Act and the Supreme Court's precedent, the Tribunal decided in favor of condoning the delay to serve the ends of justice. The decision highlighted the importance of deciding cases on their merits rather than technicalities, ultimately directing the registry to list the stay petition for disposal. en-us Thu, 19 Feb 2009 00:00:00 +0530 Wed, 09 Sep 2009 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34418 The Tribunal allowed the application for condonation of delay in filing an appeal, emphasizing the need for substantial justice. Despite an employee's negligence in informing the management about the Order-in-Original, the delay was deemed unintentional. Relying on the elasticity of 'sufficient cause' under Section 5 of the Indian Limitation Act and the Supreme Court's precedent, the Tribunal decided in favor of condoning the delay to serve the ends of justice. The decision highlighted the importance of deciding cases on their merits rather than technicalities, ultimately directing the registry to list the stay petition for disposal. Case-Laws Service Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34418