https://www.taxtmi.com/caselaws?id=109535 A 40-day delay in filing an appeal before the Commissioner (Appeals) was held condonable where the assessee had already paid the duty and part of the penalty, and the delay was explained by a medical certificate of the director managing day-to-day affairs. The certificate was not disputed, and the surrounding circumstances indicated no deliberate delay. A technical approach was considered unwarranted when sufficient cause was shown and a hearing on merits was sought. The delay was therefore condoned, the appellate order was set aside, and the matter was remitted for decision on merits. en-us Mon, 09 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109535 A 40-day delay in filing an appeal before the Commissioner (Appeals) was held condonable where the assessee had already paid the duty and part of the penalty, and the delay was explained by a medical certificate of the director managing day-to-day affairs. The certificate was not disputed, and the surrounding circumstances indicated no deliberate delay. A technical approach was considered unwarranted when sufficient cause was shown and a hearing on merits was sought. The delay was therefore condoned, the appellate order was set aside, and the matter was remitted for decision on merits. Case-Laws Central Excise Mon, 09 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109535