https://www.taxtmi.com/caselaws?id=86135 The Tribunal set aside the Collector (Appeals)'s order denying the appellant's application for condonation of delay in filing the appeal due to the serious illness and subsequent death of the appellant's wife. The Tribunal emphasized the humanitarian aspect, considering the wife's illness and the appellant's inability to attend to normal activities properly. The case was remanded to the Assistant Collector for fresh consideration, with directions to provide the appellant an opportunity to be heard before passing any further orders. en-us Wed, 04 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86135 The Tribunal set aside the Collector (Appeals)'s order denying the appellant's application for condonation of delay in filing the appeal due to the serious illness and subsequent death of the appellant's wife. The Tribunal emphasized the humanitarian aspect, considering the wife's illness and the appellant's inability to attend to normal activities properly. The case was remanded to the Assistant Collector for fresh consideration, with directions to provide the appellant an opportunity to be heard before passing any further orders. Case-Laws Central Excise Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86135