https://www.taxtmi.com/caselaws?id=72395 'Sufficient cause' for condonation of delay must be construed liberally to advance substantial justice, and an applicant need not explain conduct throughout the entire limitation period. Where there is no negligence, inaction or lack of bona fides, delay caused by postal transit may justify condonation. On the facts, the Revenue had dispatched the appeals five days before limitation expired, the marginal delay was attributed to postal transit, and the delay was condoned on that basis. The prior Orissa High Court decision was distinguished on its facts, while later authority supporting condonation for unusual postal delay was followed. en-us Mon, 28 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 12:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72395 'Sufficient cause' for condonation of delay must be construed liberally to advance substantial justice, and an applicant need not explain conduct throughout the entire limitation period. Where there is no negligence, inaction or lack of bona fides, delay caused by postal transit may justify condonation. On the facts, the Revenue had dispatched the appeals five days before limitation expired, the marginal delay was attributed to postal transit, and the delay was condoned on that basis. The prior Orissa High Court decision was distinguished on its facts, while later authority supporting condonation for unusual postal delay was followed. Case-Laws Central Excise Mon, 28 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72395