Condonation of delay upheld where medical evidence showed sufficient cause; time-bar dismissal set aside and appeals remanded on merits.

A 16-day delay in filing appeals was condoned because a medical certificate showed that the firm's Manager Excise had suffered a head injury in an accident, establishing sufficient cause for the late filing. The dismissal of the appeals as time-barred was set aside, and the matters were remanded to the Commissioner (Appeals) for fresh decision on merits after hearing the appellants and waiving the remaining pre-deposit.

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Issues: Whether the delay of 16 days in filing the appeals before the Commissioner (Appeals) was liable to be condoned and the dismissal of the appeals as time-barred was sustainable.

Analysis: The delay was supported by a medical certificate showing that the Manager Excise of the applicant firm had met with an accident and suffered a head injury. On that basis, sufficient cause for the delayed filing was found to exist. The order dismissing the appeals as barred by limitation was therefore not sustained, and the matter was sent back for fresh decision on merits after hearing the appellants.

Conclusion: The delay was condoned, the time-bar dismissal was set aside, and the appeals were remanded to the Commissioner (Appeals) for decision on merits after waiver of the remaining pre-deposit.

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