https://www.taxtmi.com/caselaws?id=96296 A short delay of 24 days in filing an appeal before the Commissioner (Appeals) was condoned because the appellant explained that the necessary documents were not readily available, the factory was under a court receiver, and efforts to obtain copies from the department had failed. The tribunal accepted that the appellant should not be penalised for filing a complete appeal rather than an incomplete one. The dismissal of the appeal as time-barred was set aside, and the matter was remanded for disposal on merits in accordance with law. en-us Thu, 21 Dec 2000 00:00:00 +0530 Thu, 29 Dec 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96296 A short delay of 24 days in filing an appeal before the Commissioner (Appeals) was condoned because the appellant explained that the necessary documents were not readily available, the factory was under a court receiver, and efforts to obtain copies from the department had failed. The tribunal accepted that the appellant should not be penalised for filing a complete appeal rather than an incomplete one. The dismissal of the appeal as time-barred was set aside, and the matter was remanded for disposal on merits in accordance with law. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96296