https://www.taxtmi.com/caselaws?id=73184 The Tribunal, following Supreme Court guidance, condoned the delay in filing the appeal under Section 35B of the Central Excises & Salt Act, 1944. Despite acknowledging some gaps and lack of personal follow-up, the Tribunal found no deliberate delay or mala fide intent, ultimately emphasizing the importance of substantial justice and a liberal approach in interpreting "sufficient cause." The delay was considered in light of the Government machinery's functioning, leading to the decision to condone the delay and proceed with the appeal. en-us Tue, 07 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73184 The Tribunal, following Supreme Court guidance, condoned the delay in filing the appeal under Section 35B of the Central Excises & Salt Act, 1944. Despite acknowledging some gaps and lack of personal follow-up, the Tribunal found no deliberate delay or mala fide intent, ultimately emphasizing the importance of substantial justice and a liberal approach in interpreting "sufficient cause." The delay was considered in light of the Government machinery's functioning, leading to the decision to condone the delay and proceed with the appeal. Case-Laws Central Excise Tue, 07 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73184