https://www.taxtmi.com/caselaws?id=95099 A six-day delay in filing the appeal was condoned after the Tribunal accepted that a labour had closed the factory for about a month, causing the delay. The expression "sufficient cause" was applied pragmatically and in a justice-oriented manner, without insisting on a technical explanation for each day's delay. The order dismissing the appeal as time-barred was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh decision after granting a personal hearing. en-us Thu, 16 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 18:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95099 A six-day delay in filing the appeal was condoned after the Tribunal accepted that a labour had closed the factory for about a month, causing the delay. The expression "sufficient cause" was applied pragmatically and in a justice-oriented manner, without insisting on a technical explanation for each day's delay. The order dismissing the appeal as time-barred was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh decision after granting a personal hearing. Case-Laws Central Excise Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95099