https://www.taxtmi.com/caselaws?id=108743 A short delay in filing an appeal, when supported by a credible medical certificate showing bed rest during the relevant period, should not be rejected on limitation alone merely because no explanation is offered for the earlier part of the statutory period. The appeal was therefore fit to be entertained, and the dismissal for limitation was set aside with the matter remanded to the Commissioner (Appeals) for fresh disposal on merits, with due regard to the pre-deposit requirement. en-us Sat, 02 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 16:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108743 A short delay in filing an appeal, when supported by a credible medical certificate showing bed rest during the relevant period, should not be rejected on limitation alone merely because no explanation is offered for the earlier part of the statutory period. The appeal was therefore fit to be entertained, and the dismissal for limitation was set aside with the matter remanded to the Commissioner (Appeals) for fresh disposal on merits, with due regard to the pre-deposit requirement. Case-Laws Central Excise Sat, 02 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108743