2014 (3) TMI 980

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....013 passed by the Customs, Excise & Service Tax Appellate Tribunal (for short hereinafter called "the Tribunal") in Excise Appeal No. E/198/2010. 3. By the order impugned, the Tribunal dismissed the appeal filed by the appellant on the ground of limitation. Since the appeal was dismissed on the ground of limitation, the Tribunal did not examine the issue involved in the appeal on merits. 4. So the short question that arises in this appeal is whether the Tribunal was justified in dismissing the appeal on the ground of limitation? 5. It is apposite to reproduce the entire order passed by the Tribunal in verbatim infra; "26-3-2013 This is an application filed by the applicant seeking condonation of delay of 95 days. On the ....

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....o trip people up. Too technical a construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for the further laws of procedure are grounded on a principle of natural justice which requires that men should not be condemned unheard, that decisions should not be reached behind their backs, that proceedings that affect their lives and property should not continue in their absence and that they should not be precluded from participating in them. Of course, there must be exceptions and where they are clearly defined they must be given effect to. But taken by and large, and subject to that proviso, our....