https://www.taxtmi.com/caselaws?id=94954 Delay in filing the appeal was excused because the appellant's proprietor had suffered serious illness and had been advised complete rest until recovery. The medical certificate was accepted as supporting the explanation, and the delay was treated as satisfactorily explained. On that basis, the delay was condoned and the application was allowed. en-us Tue, 10 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 10:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94954 Delay in filing the appeal was excused because the appellant's proprietor had suffered serious illness and had been advised complete rest until recovery. The medical certificate was accepted as supporting the explanation, and the delay was treated as satisfactorily explained. On that basis, the delay was condoned and the application was allowed. Case-Laws Customs Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94954