https://www.taxtmi.com/caselaws?id=91044 A 13-day delay in filing the appeal was accepted as having sufficient cause where the department showed that curfew and disturbed conditions in Surat prevented normal office functioning and the concerned official from attending the file. The respondent's objection that the office was still functioning was not accepted, as the Tribunal preferred the departmental affidavit evidence and found the explanation adequate. The delay was therefore condoned, and the appeal was directed to be listed for hearing in the ordinary course. en-us Fri, 10 Sep 1999 00:00:00 +0530 Thu, 13 Oct 2011 14:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91044 A 13-day delay in filing the appeal was accepted as having sufficient cause where the department showed that curfew and disturbed conditions in Surat prevented normal office functioning and the concerned official from attending the file. The respondent's objection that the office was still functioning was not accepted, as the Tribunal preferred the departmental affidavit evidence and found the explanation adequate. The delay was therefore condoned, and the appeal was directed to be listed for hearing in the ordinary course. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91044