Condonation of delay in appeal filing allowed where documents were unavailable and a complete appeal was pursued

A short delay of 24 days in filing an appeal before the Commissioner (Appeals) was condoned because the appellant explained that the necessary documents were not readily available, the factory was under a court receiver, and efforts to obtain copies from the department had failed. The tribunal accepted that the appellant should not be penalised for filing a complete appeal rather than an incomplete one. The dismissal of the appeal as time-barred was set aside, and the matter was remanded for disposal on merits in accordance with law.

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Issues: Whether the delay of 24 days in filing the appeal before the Commissioner (Appeals) should be condoned.

Analysis: The explanation for the delay was that the documents necessary for filing the appeal were not readily available because the factory was in the possession of a court receiver, and efforts to obtain copies from the department had also failed. The delay was short, and the appellant could not be faulted for seeking to file a complete appeal rather than an incomplete one.

Conclusion: The delay was condoned, the order dismissing the appeal as time-barred was set aside, and the matter was remanded for disposal on merits in accordance with law.

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