https://www.taxtmi.com/caselaws?id=72549 The Tribunal allowed the application for condonation of delay in filing the appeal, citing postal transmission delays as the reason for the late submission. Despite the appeal being delayed by five days, the Tribunal decided to condone the delay under Section 35B(5) of the Act, emphasizing the importance of the date of despatch for calculating the limitation period. The judgment clarified that the date of actual receipt by the appellate authority is crucial in determining the filing date, aligning with Supreme Court decisions and procedural rules governing appeal filings. en-us Thu, 07 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 13:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72549 The Tribunal allowed the application for condonation of delay in filing the appeal, citing postal transmission delays as the reason for the late submission. Despite the appeal being delayed by five days, the Tribunal decided to condone the delay under Section 35B(5) of the Act, emphasizing the importance of the date of despatch for calculating the limitation period. The judgment clarified that the date of actual receipt by the appellate authority is crucial in determining the filing date, aligning with Supreme Court decisions and procedural rules governing appeal filings. Case-Laws Central Excise Thu, 07 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72549