https://www.taxtmi.com/caselaws?id=470335 Section 86 provides a statutory appellate remedy before the Customs, Excise and Service Tax Appellate Tribunal after an appeal has been dismissed as time-barred. The petitioner may invoke that remedy within two weeks. In considering any delay, the Tribunal is to take account of the period spent pursuing the writ petition and decide condonation in accordance with law. The prescribed route therefore preserves access to the appellate forum, while leaving the delay question for the Tribunal's determination under the applicable legal standards. en-us Mon, 15 Sep 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470335 Section 86 provides a statutory appellate remedy before the Customs, Excise and Service Tax Appellate Tribunal after an appeal has been dismissed as time-barred. The petitioner may invoke that remedy within two weeks. In considering any delay, the Tribunal is to take account of the period spent pursuing the writ petition and decide condonation in accordance with law. The prescribed route therefore preserves access to the appellate forum, while leaving the delay question for the Tribunal's determination under the applicable legal standards. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470335