https://www.taxtmi.com/caselaws?id=99774 Credible medical evidence showing that the proprietor was suffering from infective hepatitis and sciatica justified condonation of a 45-day delay in filing the appeal, as the explanation was supported by a specialist's certificate and affidavit and there was no reason to doubt its genuineness. Because the first appellate authority had dismissed the appeal only on limitation without examining the merits, the proper course after condonation was to restore the matter for fresh adjudication. The dispute was therefore remanded to the Commissioner (Appeals) for de novo consideration after hearing the appellant. en-us Tue, 04 Jul 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99774 Credible medical evidence showing that the proprietor was suffering from infective hepatitis and sciatica justified condonation of a 45-day delay in filing the appeal, as the explanation was supported by a specialist's certificate and affidavit and there was no reason to doubt its genuineness. Because the first appellate authority had dismissed the appeal only on limitation without examining the merits, the proper course after condonation was to restore the matter for fresh adjudication. The dispute was therefore remanded to the Commissioner (Appeals) for de novo consideration after hearing the appellant. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99774