https://www.taxtmi.com/caselaws?id=77815 Delay in filing a first appeal was considered in light of the explanation offered and the appellate authority's discretion, with emphasis on the principle that technical limitation should not override substantive justice where a plausible cause is shown. The length of delay was treated as not decisive by itself if the explanation is acceptable. The matter was remitted to the Commissioner (Appeals) to decide the condonation application and then proceed with the appeal in accordance with law. en-us Mon, 04 Jan 2010 00:00:00 +0530 Wed, 13 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77815 Delay in filing a first appeal was considered in light of the explanation offered and the appellate authority's discretion, with emphasis on the principle that technical limitation should not override substantive justice where a plausible cause is shown. The length of delay was treated as not decisive by itself if the explanation is acceptable. The matter was remitted to the Commissioner (Appeals) to decide the condonation application and then proceed with the appeal in accordance with law. Case-Laws Service Tax Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77815