https://www.taxtmi.com/caselaws?id=99534 A marginal delay of 5 days in filing an excise appeal was held not to justify rejection where the Commissioner (Appeals) had power to condone delay within 30 days, the explanation for delay was acceptable, and no hearing had been granted. The principles of natural justice favoured consideration on merits rather than dismissal on a short procedural default. The delay was directed to be condoned and the matter remanded for fresh decision on merits after giving the appellant an opportunity of hearing. en-us Fri, 25 May 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99534 A marginal delay of 5 days in filing an excise appeal was held not to justify rejection where the Commissioner (Appeals) had power to condone delay within 30 days, the explanation for delay was acceptable, and no hearing had been granted. The principles of natural justice favoured consideration on merits rather than dismissal on a short procedural default. The delay was directed to be condoned and the matter remanded for fresh decision on merits after giving the appellant an opportunity of hearing. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99534