https://www.taxtmi.com/caselaws?id=42197 Delay in filing an appeal should ordinarily be condoned where there is no culpable negligence, deliberate default, or mala fide intention, because limitation rules must be applied liberally so that substantial justice is not defeated by technicalities. Applying that principle, the Court found the Tribunal had taken an unduly technical approach in refusing to condone delay and dismissing the appeal on limitation. The refusal to condone was set aside, and the matter was remitted to the Tribunal to admit the appeal and decide it on merits. en-us Thu, 29 Oct 1987 00:00:00 +0530 Wed, 09 Jun 2010 17:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42197 Delay in filing an appeal should ordinarily be condoned where there is no culpable negligence, deliberate default, or mala fide intention, because limitation rules must be applied liberally so that substantial justice is not defeated by technicalities. Applying that principle, the Court found the Tribunal had taken an unduly technical approach in refusing to condone delay and dismissing the appeal on limitation. The refusal to condone was set aside, and the matter was remitted to the Tribunal to admit the appeal and decide it on merits. Case-Laws Central Excise Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42197