https://www.taxtmi.com/caselaws?id=93748 The Tribunal allowed the appeal to proceed after condoning the delay in filing based on a medical certificate issued by a specialist. The Commissioner's dismissal of the appeal for delay was overturned, as the Tribunal found the medical grounds valid and emphasized the lack of contradictory evidence from the Revenue. The case was remanded for consideration on the merits, citing judicial precedents where delays were condoned due to medical reasons. The decision underscored the principle that genuine medical grounds can justify condoning delays in legal proceedings. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93748 The Tribunal allowed the appeal to proceed after condoning the delay in filing based on a medical certificate issued by a specialist. The Commissioner's dismissal of the appeal for delay was overturned, as the Tribunal found the medical grounds valid and emphasized the lack of contradictory evidence from the Revenue. The case was remanded for consideration on the merits, citing judicial precedents where delays were condoned due to medical reasons. The decision underscored the principle that genuine medical grounds can justify condoning delays in legal proceedings. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93748