https://www.taxtmi.com/caselaws?id=95304 Marginal delay in filing an appeal before the Commissioner (Appeals) was held capable of condonation where the assessee showed timely despatch, postal holidays and courier delay as the cause. Because the appeal had been dismissed only on limitation and no decision on merits had been taken, the dismissal was set aside and the matter remanded for fresh consideration. The text stresses that a short, explained delay should not defeat substantive adjudication, and that reconsideration must follow observance of natural justice. en-us Mon, 04 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95304 Marginal delay in filing an appeal before the Commissioner (Appeals) was held capable of condonation where the assessee showed timely despatch, postal holidays and courier delay as the cause. Because the appeal had been dismissed only on limitation and no decision on merits had been taken, the dismissal was set aside and the matter remanded for fresh consideration. The text stresses that a short, explained delay should not defeat substantive adjudication, and that reconsideration must follow observance of natural justice. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95304