https://www.taxtmi.com/caselaws?id=98478 The Appellate Tribunal CEGAT, Chennai, set aside the Order-in-Appeal dismissing an appeal due to a 30-day delay in filing. The Tribunal found the Counsel's reasons for delay, related to attending to his wife after surgery, to be valid based on precedents. Given the Counsel's consistent approach in similar cases and the Tribunal's past decisions, the delay was condoned within the Commissioner's power of 90 days. The matter was remanded for a decision on merits after granting the Appellants an opportunity of hearing. en-us Mon, 26 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98478 The Appellate Tribunal CEGAT, Chennai, set aside the Order-in-Appeal dismissing an appeal due to a 30-day delay in filing. The Tribunal found the Counsel's reasons for delay, related to attending to his wife after surgery, to be valid based on precedents. Given the Counsel's consistent approach in similar cases and the Tribunal's past decisions, the delay was condoned within the Commissioner's power of 90 days. The matter was remanded for a decision on merits after granting the Appellants an opportunity of hearing. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98478