https://www.taxtmi.com/caselaws?id=103668 Delay in filing the appeal before the Commissioner (Appeals) was treated as sufficiently explained where the office was being shifted, the relevant order and papers were misplaced during the move, and the appeal was filed promptly after recovery of the documents. On those facts, sufficient cause was accepted for condonation. The delay was condoned and the matter was remanded to the Commissioner (Appeals) for decision on merits. en-us Thu, 20 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103668 Delay in filing the appeal before the Commissioner (Appeals) was treated as sufficiently explained where the office was being shifted, the relevant order and papers were misplaced during the move, and the appeal was filed promptly after recovery of the documents. On those facts, sufficient cause was accepted for condonation. The delay was condoned and the matter was remanded to the Commissioner (Appeals) for decision on merits. Case-Laws Central Excise Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103668