https://www.taxtmi.com/caselaws?id=109128 A short delay of seven days in filing an appeal was treated as marginal and was condoned on the basis of a medical certificate explaining the default. A liberal approach to delay condonation was applied so that a hearing on the merits would not be defeated by a brief procedural lapse. The rejection of the appeal solely on limitation was not sustained, and the matter was remanded to the Commissioner (Appeals) for disposal on merits after granting due opportunity of hearing. en-us Mon, 06 Sep 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109128 A short delay of seven days in filing an appeal was treated as marginal and was condoned on the basis of a medical certificate explaining the default. A liberal approach to delay condonation was applied so that a hearing on the merits would not be defeated by a brief procedural lapse. The rejection of the appeal solely on limitation was not sustained, and the matter was remanded to the Commissioner (Appeals) for disposal on merits after granting due opportunity of hearing. Case-Laws Central Excise Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109128