https://www.taxtmi.com/caselaws?id=83625 Delay in filing an appeal was refused to be condoned where the explanation was that the managing partner was sick. The Tribunal held that in a partnership concern, another partner could represent the firm, and the business was not shown to have stopped because it continued through other officers. It found the stated cause insufficient for condonation and noted that delay-condonation rulings depend on the facts and circumstances of each case, with the cited precedent being distinguishable. The application was accordingly rejected. en-us Mon, 10 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83625 Delay in filing an appeal was refused to be condoned where the explanation was that the managing partner was sick. The Tribunal held that in a partnership concern, another partner could represent the firm, and the business was not shown to have stopped because it continued through other officers. It found the stated cause insufficient for condonation and noted that delay-condonation rulings depend on the facts and circumstances of each case, with the cited precedent being distinguishable. The application was accordingly rejected. Case-Laws Central Excise Mon, 10 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83625