Sufficient cause for delayed appeal filing supports condonation and remand for decision on merits.

Sufficient cause for delay in filing an appeal was established where the appeal papers remained with counsel after a writ petition was pursued and the file was misplaced in the chamber. On those facts, the delay was condonable under the proviso to Section 35(1) of the Central Excises and Salt Act, 1944. The appellant's conduct after filing the appeal was held irrelevant to condonation. The matter was remanded to the Collector (Appeals) for disposal on merits.

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Issues: Whether the delay in filing the appeal before the Collector (Appeals) was liable to be condoned on the ground of sufficient cause, and whether the matter should be remanded for decision on merits.

Analysis: The papers supporting the appeal had remained with the appellant's counsel after the decision to pursue a writ petition in the High Court, and the counsel's letter corroborated that the file had been misplaced in the chamber. On these facts, the delay was found to have been occasioned by sufficient cause within the meaning of the proviso to Section 35(1) of the Central Excises and Salt Act, 1944. The conduct of the appellant after filing the appeal was held to be irrelevant to the issue of condonation.

Conclusion: The delay was condoned and the matter was remanded to the Collector (Appeals) for disposal on merits.

Ratio Decidendi: Where the appellant establishes sufficient cause for delay in filing the appeal, the delay is liable to be condoned under the proviso to Section 35(1) of the Central Excises and Salt Act, 1944, and the appeal should be decided on merits.

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