https://www.taxtmi.com/caselaws?id=107691 Delay in filing an appeal was not condoned where the explanation relied on illness of a partner's son, but the medical certificate did not show when the illness began or ended. The appellant produced no evidence of what prevented timely filing or what steps were taken during the delay. The Tribunal held that condonation is a discretionary remedy to be exercised fairly and on the facts of each case, and that sufficient cause must be established; mere technical objections cannot justify relief. The appeal was dismissed. en-us Mon, 24 Mar 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107691 Delay in filing an appeal was not condoned where the explanation relied on illness of a partner's son, but the medical certificate did not show when the illness began or ended. The appellant produced no evidence of what prevented timely filing or what steps were taken during the delay. The Tribunal held that condonation is a discretionary remedy to be exercised fairly and on the facts of each case, and that sufficient cause must be established; mere technical objections cannot justify relief. The appeal was dismissed. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107691