https://www.taxtmi.com/caselaws?id=81836 The delay of 87 days in filing the appeal was condoned by the Vice President based on the medical evidence provided by the appellant, who suffered from Hemiparesis. Despite a dissenting opinion from the Member (Technical), the Vice President, supported by the Member (Judicial), found the medical certificate and accompanying bills to be sufficient justification for the delay. Consequently, the appeal was allowed to proceed after the majority decision favored condonation of the delay. en-us Wed, 01 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81836 The delay of 87 days in filing the appeal was condoned by the Vice President based on the medical evidence provided by the appellant, who suffered from Hemiparesis. Despite a dissenting opinion from the Member (Technical), the Vice President, supported by the Member (Judicial), found the medical certificate and accompanying bills to be sufficient justification for the delay. Consequently, the appeal was allowed to proceed after the majority decision favored condonation of the delay. Case-Laws Customs Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81836