https://www.taxtmi.com/caselaws?id=40698 The High Court ruled in favor of the appellant, emphasizing the importance of adhering to prescribed timelines for filing appeals before the appellate authority. The court highlighted the responsibility of explaining any delays in filing appeals lies with the party filing the appeal. Additionally, the court questioned the lower court's jurisdiction to set aside orders under Article 226 without valid grounds for condoning delays in filing appeals. The judgment underscores the significance of procedural compliance in legal matters and upholds the dismissal of the writ petition. en-us Mon, 25 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 14:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40698 The High Court ruled in favor of the appellant, emphasizing the importance of adhering to prescribed timelines for filing appeals before the appellate authority. The court highlighted the responsibility of explaining any delays in filing appeals lies with the party filing the appeal. Additionally, the court questioned the lower court's jurisdiction to set aside orders under Article 226 without valid grounds for condoning delays in filing appeals. The judgment underscores the significance of procedural compliance in legal matters and upholds the dismissal of the writ petition. Case-Laws Central Excise Mon, 25 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40698