https://www.taxtmi.com/caselaws?id=99960 A short delay in filing the appeal was condoned because the explanation was supported by an affidavit stating that counsel was ill and the papers had been handed over in time. Once the delay was accepted, the dispute was required to be examined on merits, and the matter was remanded to the Commissioner (Appeals) for fresh adjudication. The operative principle is that a bona fide and plausible explanation for a brief delay may be accepted so that substantive rights are determined on merits rather than defeated by technical default. en-us Fri, 22 Dec 2000 00:00:00 +0530 Mon, 30 Jan 2012 17:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99960 A short delay in filing the appeal was condoned because the explanation was supported by an affidavit stating that counsel was ill and the papers had been handed over in time. Once the delay was accepted, the dispute was required to be examined on merits, and the matter was remanded to the Commissioner (Appeals) for fresh adjudication. The operative principle is that a bona fide and plausible explanation for a brief delay may be accepted so that substantive rights are determined on merits rather than defeated by technical default. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99960