Condonation of delay accepted where confusion over two closely received orders justified late appeal and merits were restored.

Delay of 47 days in filing the appeal before the Commissioner (Appeals) was condoned because two orders on the same issue had been received close together and the assessee, a small-scale unit, could reasonably have confused them and failed to act in time. The explanation was accepted on the principle that substantial justice should prevail over technical considerations, and the appeal was allowed with the matter remanded for decision on merits according to law.

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Issues: Whether the delay of 47 days in filing the appeal before the Commissioner (Appeals) should be condoned.

Analysis: Two orders on the same issue had been received within a short span, and the appellant was a small-scale unit whose staff could reasonably have confused the second order with the first and failed to take timely action. The explanation for the delay was found acceptable in the light of the principle that substantial justice should prevail over technical considerations.

Conclusion: The delay was condoned in favour of the assessee, the appeal was allowed, and the matter was sent back for decision on merits according to law.

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