https://www.taxtmi.com/caselaws?id=44229 The High Court of Kerala at Ernakulam dismissed the appeals before the Customs, Excise & Gold (Control) Appellate Tribunal due to delay in filing beyond the statutory time limit under Section 35 of the Central Excises and Salt Act, 1944. Emphasizing adherence to statutory provisions and timely appeals, the Court balanced procedural rules with justice administration. Acknowledging service discrepancies, the Court ruled in favor of the petitioner, directing respondent No. 2 to address legal issues on appeal timeliness and presumption of service rebuttal. The decision aimed for a just and pragmatic legal approach, ensuring technicalities do not impede justice pursuit. en-us Thu, 08 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 10:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44229 The High Court of Kerala at Ernakulam dismissed the appeals before the Customs, Excise & Gold (Control) Appellate Tribunal due to delay in filing beyond the statutory time limit under Section 35 of the Central Excises and Salt Act, 1944. Emphasizing adherence to statutory provisions and timely appeals, the Court balanced procedural rules with justice administration. Acknowledging service discrepancies, the Court ruled in favor of the petitioner, directing respondent No. 2 to address legal issues on appeal timeliness and presumption of service rebuttal. The decision aimed for a just and pragmatic legal approach, ensuring technicalities do not impede justice pursuit. Case-Laws Central Excise Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44229