Condonation of delay accepted where a short filing delay was justifiably explained and the appeal was taken on record.

A marginal five-day delay in filing the departmental appeal was treated as sufficiently explained, and the Tribunal held the explanation justifiable. The delay was therefore condoned and the appeal was directed to be taken on record. The Tribunal also emphasised the need for timely review and prompt filing of appeals by departmental authorities, indicating that procedural diligence remains important even where delay is short.

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Issues: Whether the Revenue had shown sufficient cause for condonation of a 5-day delay in filing the appeal before the Tribunal.

Analysis: The delay was found to be marginal and the explanation for the belated filing was held to be justifiable. The Tribunal also noted the need for timely review and filing of appeals by the departmental authorities.

Conclusion: The delay was condoned and the appeal was directed to be taken on record.

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