https://www.taxtmi.com/caselaws?id=459768 The Tribunal condoned the delay in filing appeals Nos. 116/2011, 117/2011, and 118/2011 under Section 19(2) of FEMA, finding the appellants provided sufficient cause for the delay. The Tribunal relied on precedents advocating a liberal approach to condonation to ensure substantial justice. However, it dismissed appeals Nos. 14/2012 and 15/2012, citing insufficient explanation and evidence of negligence. This decision reflects a balance between procedural compliance and the pursuit of justice, allowing some appeals to proceed while dismissing others due to inadequate justification for delayed filing. en-us Tue, 15 Oct 2013 00:00:00 +0530 Fri, 27 Dec 2024 13:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459768 The Tribunal condoned the delay in filing appeals Nos. 116/2011, 117/2011, and 118/2011 under Section 19(2) of FEMA, finding the appellants provided sufficient cause for the delay. The Tribunal relied on precedents advocating a liberal approach to condonation to ensure substantial justice. However, it dismissed appeals Nos. 14/2012 and 15/2012, citing insufficient explanation and evidence of negligence. This decision reflects a balance between procedural compliance and the pursuit of justice, allowing some appeals to proceed while dismissing others due to inadequate justification for delayed filing. Case-Laws FEMA Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459768