https://www.taxtmi.com/caselaws?id=91483 A short delay in filing an appeal may be condoned where sufficient cause is shown, and illness of the officer handling the matter was accepted as a valid explanation. The 22-day delay was treated as brief, the hospitalisation explanation was found credible, and the refusal to condone delay was not sustained. The delay was therefore condoned, and the appeal was remanded to the Commissioner (Appeals) for hearing on merits. en-us Fri, 18 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91483 A short delay in filing an appeal may be condoned where sufficient cause is shown, and illness of the officer handling the matter was accepted as a valid explanation. The 22-day delay was treated as brief, the hospitalisation explanation was found credible, and the refusal to condone delay was not sustained. The delay was therefore condoned, and the appeal was remanded to the Commissioner (Appeals) for hearing on merits. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91483