2019 (4) TMI 1747

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..... dozo along with Ms. Maya Mujumdar, for the Respondent. P.C: Heard the learned Counsel appearing for the Appellant. The Customs, Excise & Service Tax Appellate Tribunal (for short 'the Tribunal') by its impugned order dated 26th September, 2018 has condoned the delay of 111 days in preferring the Appeal by the Appellant. 2 The Appellant has urged the following question of law for our considerat .....

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..... in rectification to bring the appeals in line with the authorization." 4 The Tribunal was dealing with a prayer for condonation of delay for 111 days. The order passed on application for condonation of delay is always discretionary. A liberal approach is required to be adopted while dealing with such applications. 5 Considering the fact that the delay was of 111 days, we do not find any perversi .....

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