https://www.taxtmi.com/caselaws?id=456257 In a judgment by CESTAT New Delhi, the Tribunal addressed a 101-day delay in filing an appeal. The applicant sought condonation, arguing the delay arose from defect rectification, not the initial filing. The Tribunal determined the appeal was timely filed, excluding defect removal time from the delay calculation. Consequently, the condonation application was denied, and the matter proceeded to final hearing, emphasizing strict adherence to procedural timelines and the Tribunal's discretion in delay considerations. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 10 Jul 2024 20:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456257 In a judgment by CESTAT New Delhi, the Tribunal addressed a 101-day delay in filing an appeal. The applicant sought condonation, arguing the delay arose from defect rectification, not the initial filing. The Tribunal determined the appeal was timely filed, excluding defect removal time from the delay calculation. Consequently, the condonation application was denied, and the matter proceeded to final hearing, emphasizing strict adherence to procedural timelines and the Tribunal's discretion in delay considerations. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456257