Condonation of delay turns on sufficient cause; liberal approach applied and appeal sent back for merits hearing.

Delay in filing an appeal may be condoned where sufficient cause is shown, and the court should apply a liberal, pragmatic approach that favours substantial justice over technical rejection. On the facts stated, the appellant attributed the delay to a disinvestment and merger process, and the explanation was accepted as not involving negligence, mala fides, or deliberate inaction. The 324-day delay was therefore condoned, and the appeal was directed to be heard by the Tribunal on merits.

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Issues: Whether the delay of 324 days in filing the appeal before the Customs, Excise and Service Tax Appellate Tribunal deserved condonation and, if so, whether the matter should be remitted for disposal on merits.

Analysis: The delay was explained on the basis of the petitioner's disinvestment and merger process, which was said to have affected timely filing of the appeal. The Court held that condonation of delay must turn on the facts of each case and that discretion should be exercised on the basis of sufficient cause. It emphasised that the judicial approach should favour substantial justice over technical dismissal, and that delay without negligence, mala fides, or deliberate inaction calls for a liberal and pragmatic view.

Conclusion: The explanation was accepted as sufficient, the delay of 324 days was condoned, and the appeal was ordered to be considered by the Tribunal on merits.

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