https://www.taxtmi.com/caselaws?id=770126 CESTAT condoned the delay in filing the appeal, holding that the appellant derived no benefit from late filing and that the delay was not intentional, applying a liberal approach consistent with precedent. On merits, CESTAT held that the show cause notice was barred by limitation and further suffered from vagueness and lack of specificity, leaving it with no chance of survival. In these circumstances, CESTAT found that remanding the matter for reconsideration on such a defective notice would serve no useful purpose. The appeal was allowed by way of remand with directions consistent with these findings, effectively granting relief to the appellant. en-us Fri, 02 May 2025 00:00:00 +0530 Sat, 22 Nov 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770126 CESTAT condoned the delay in filing the appeal, holding that the appellant derived no benefit from late filing and that the delay was not intentional, applying a liberal approach consistent with precedent. On merits, CESTAT held that the show cause notice was barred by limitation and further suffered from vagueness and lack of specificity, leaving it with no chance of survival. In these circumstances, CESTAT found that remanding the matter for reconsideration on such a defective notice would serve no useful purpose. The appeal was allowed by way of remand with directions consistent with these findings, effectively granting relief to the appellant. Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770126