https://www.taxtmi.com/caselaws?id=77756 An 87-day delay in filing an appeal before the Commissioner (Appeals) was held to be within the condonable period, and the appellate authority was expected to adopt a liberal approach where the explanation, though not fully convincing, showed sufficient cause in the interest of justice. The refusal to condone the delay was set aside, and the matter was remanded for decision on merits. en-us Wed, 30 Jun 2010 00:00:00 +0530 Tue, 02 Nov 2010 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77756 An 87-day delay in filing an appeal before the Commissioner (Appeals) was held to be within the condonable period, and the appellate authority was expected to adopt a liberal approach where the explanation, though not fully convincing, showed sufficient cause in the interest of justice. The refusal to condone the delay was set aside, and the matter was remanded for decision on merits. Case-Laws Service Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77756