https://www.taxtmi.com/caselaws?id=47941 The High Court of Judicature at Madras set aside the Tribunal's decision to non-suit the petitioner for a 25-day delay in filing an appeal. The Court emphasized favoring substantial justice over technicalities and noted that the medical certificate provided by the petitioner justified the delay. The Court directed the second respondent to accept and process the appeal, allowing for a decision on the merits. The writ petition was allowed without costs, and related MPS were dismissed. en-us Fri, 27 Oct 2006 00:00:00 +0530 Wed, 29 Jun 2016 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47941 The High Court of Judicature at Madras set aside the Tribunal's decision to non-suit the petitioner for a 25-day delay in filing an appeal. The Court emphasized favoring substantial justice over technicalities and noted that the medical certificate provided by the petitioner justified the delay. The Court directed the second respondent to accept and process the appeal, allowing for a decision on the merits. The writ petition was allowed without costs, and related MPS were dismissed. Case-Laws Central Excise Fri, 27 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47941