https://www.taxtmi.com/caselaws?id=108751 An 87-day delay in filing an appeal was held condonable where the company director's serious illness, hospitalization, unconsciousness and prolonged bedridden condition were supported by a medical certificate, and he was stated to be the sole person managing the company. A liberal approach was applied to delay condonation, with emphasis that a meritorious matter should not be defeated at the threshold on a technical view when sickness prevented timely filing. The refusal to condone the delay was therefore set aside. en-us Mon, 11 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108751 An 87-day delay in filing an appeal was held condonable where the company director's serious illness, hospitalization, unconsciousness and prolonged bedridden condition were supported by a medical certificate, and he was stated to be the sole person managing the company. A liberal approach was applied to delay condonation, with emphasis that a meritorious matter should not be defeated at the threshold on a technical view when sickness prevented timely filing. The refusal to condone the delay was therefore set aside. Case-Laws Central Excise Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108751