https://www.taxtmi.com/caselaws?id=84233 A delay of about two months in filing an appeal may be condoned where the explanation discloses sufficient cause and no deliberate negligence; here, the appellant's medical treatment and bed rest were accepted as a reasonable explanation, so the time-bar dismissal could not stand. The order dismissing the appeal as barred by limitation was set aside, and the matter was remanded to the first appellate authority for decision on merits in accordance with law. en-us Thu, 02 Feb 1995 00:00:00 +0530 Wed, 20 Jul 2011 15:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84233 A delay of about two months in filing an appeal may be condoned where the explanation discloses sufficient cause and no deliberate negligence; here, the appellant's medical treatment and bed rest were accepted as a reasonable explanation, so the time-bar dismissal could not stand. The order dismissing the appeal as barred by limitation was set aside, and the matter was remanded to the first appellate authority for decision on merits in accordance with law. Case-Laws Central Excise Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84233