Mere technicalities shouldn’t thwart right to a fair hearing: CESTAT Allahabad

E L Sewedy Electrometer (P) Ltd. Vs Commissioner of Central GST & Central Excise (CESTAT Allahabad) Introduction: In a compelling case between E L Sewedy Electrometer (P) Ltd. and the Commissioner of Central GST & Central Excise, CESTAT Allahabad has shed light on the procedural intricacies involved when delays occur in legal proceedings. The crux of the matter revolved around the 23-day delay in filing an appeal, attributed to the company’s Director being abroad. Analysis: The initial Order-in-Appeal noted the delay in filing the appeal, establishing that the impugned order was ...