https://www.taxtmi.com/caselaws?id=45913 The SC allowed the appeal, holding the tribunal erred in refusing to condone delay. Where prima facie fraud was shown, the tribunal should have applied Section 17 of the Limitation Act and entertained the appeal rather than mechanically relying on precedent. The prior decision cited by the tribunal was held inapplicable to these facts. The tribunal's order was set aside and the application for condonation of delay was allowed, permitting the appellant's appeal to be heard on its merits. en-us Tue, 13 Mar 2001 00:00:00 +0530 Mon, 06 Oct 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45913 The SC allowed the appeal, holding the tribunal erred in refusing to condone delay. Where prima facie fraud was shown, the tribunal should have applied Section 17 of the Limitation Act and entertained the appeal rather than mechanically relying on precedent. The prior decision cited by the tribunal was held inapplicable to these facts. The tribunal's order was set aside and the application for condonation of delay was allowed, permitting the appellant's appeal to be heard on its merits. Case-Laws Customs Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45913