https://www.taxtmi.com/caselaws?id=93690 Delay in filing an appeal before the Commissioner (Appeals) may be condoned where the appeal is presented within the further period under the proviso to Section 35B(1) and the surrounding circumstances justify a liberal, judicial approach. The appellant's status as a sick unit declared by BIFR, together with closure of the factory, were material factors that should have been considered before rejecting the matter as time-barred. The lower appellate authority had not given adequate consideration to those circumstances, so the delay was condoned and the appeal was remanded for decision on merits after a reasonable opportunity of hearing. en-us Thu, 11 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93690 Delay in filing an appeal before the Commissioner (Appeals) may be condoned where the appeal is presented within the further period under the proviso to Section 35B(1) and the surrounding circumstances justify a liberal, judicial approach. The appellant's status as a sick unit declared by BIFR, together with closure of the factory, were material factors that should have been considered before rejecting the matter as time-barred. The lower appellate authority had not given adequate consideration to those circumstances, so the delay was condoned and the appeal was remanded for decision on merits after a reasonable opportunity of hearing. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93690