https://www.taxtmi.com/caselaws?id=91580 A short delay in filing an appeal may be condoned where the appellate authority has statutory discretion to extend time and the interests of justice support doing so. An order dismissing an appeal only as time-barred, without any adjudication on the merits, should be set aside and the matter restored for fresh consideration after hearing the appellant. Where no substantive decision has been taken, remand to the first appellate authority is appropriate so the dispute can be decided on merits. en-us Thu, 04 Dec 1997 00:00:00 +0530 Wed, 19 Oct 2011 13:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91580 A short delay in filing an appeal may be condoned where the appellate authority has statutory discretion to extend time and the interests of justice support doing so. An order dismissing an appeal only as time-barred, without any adjudication on the merits, should be set aside and the matter restored for fresh consideration after hearing the appellant. Where no substantive decision has been taken, remand to the first appellate authority is appropriate so the dispute can be decided on merits. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91580