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Issues: Whether the delay of 124 days in filing the appeal before the Tribunal was liable to be condoned on showing sufficient cause.
Analysis: The delay occurred because the company's representative, who was handling the matter, died before the appeal could be filed. After another person took charge, steps were taken promptly to file the appeal. The explanation was found plausible and there was no indication of mala fides, so the delay deserved to be condoned.
Conclusion: The delay was condoned, the Tribunal's order dismissing the appeal on limitation was set aside, and the matter was remanded to the Tribunal for decision on merits.