https://www.taxtmi.com/caselaws?id=91517 A 41-day delay in filing an appeal was treated as sufficiently explained where official records showed curfew in Meerut during the relevant period and departmental material confirmed disruption of office functioning and preparation of the appeal. The supporting certificate from the Additional District Magistrate, together with the affected local conditions, was accepted as sufficient cause for the delay, and the disruption in the area was also taken as a matter of judicial notice. On that basis, the delay was condoned and the application was allowed. en-us Tue, 07 Sep 1993 00:00:00 +0530 Tue, 18 Oct 2011 16:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91517 A 41-day delay in filing an appeal was treated as sufficiently explained where official records showed curfew in Meerut during the relevant period and departmental material confirmed disruption of office functioning and preparation of the appeal. The supporting certificate from the Additional District Magistrate, together with the affected local conditions, was accepted as sufficient cause for the delay, and the disruption in the area was also taken as a matter of judicial notice. On that basis, the delay was condoned and the application was allowed. Case-Laws Central Excise Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91517