https://www.taxtmi.com/caselaws?id=43526 The High Court set aside the Tribunal's order declining to condone the delay in filing an appeal against the non-refund of excise duty. The Court found the delay justifiable due to a subsequent notification impacting duty payment, directing the restoration of the appeal for further consideration. The Court emphasized the Tribunal's failure to properly exercise its jurisdiction and accepted the petitioner's reasons for the delay as sufficient. en-us Wed, 13 Jan 1993 00:00:00 +0530 Fri, 18 Jun 2010 15:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43526 The High Court set aside the Tribunal's order declining to condone the delay in filing an appeal against the non-refund of excise duty. The Court found the delay justifiable due to a subsequent notification impacting duty payment, directing the restoration of the appeal for further consideration. The Court emphasized the Tribunal's failure to properly exercise its jurisdiction and accepted the petitioner's reasons for the delay as sufficient. Case-Laws Central Excise Wed, 13 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43526