https://www.taxtmi.com/caselaws?id=72446 The procedural requirement for presenting an appeal was treated as directory, not rigidly exclusionary, so filing through a representative did not invalidate acceptance where the papers were otherwise sent within limitation. A liberal construction was adopted to ensure that procedural rules advance justice rather than defeat it, and the absence of any further sufficient cause against relief did not bar condonation. The delay was therefore condoned and the appeal was admitted. en-us Wed, 04 Dec 1985 00:00:00 +0530 Sat, 06 Jun 2015 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72446 The procedural requirement for presenting an appeal was treated as directory, not rigidly exclusionary, so filing through a representative did not invalidate acceptance where the papers were otherwise sent within limitation. A liberal construction was adopted to ensure that procedural rules advance justice rather than defeat it, and the absence of any further sufficient cause against relief did not bar condonation. The delay was therefore condoned and the appeal was admitted. Case-Laws Customs Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72446