https://www.taxtmi.com/caselaws?id=113226 The Tribunal rejected the application to condone the delay in filing appeals due to insufficient justification, dismissing the appeals as time-barred. The maintainability of appeals by a third party was challenged, emphasizing the need for the proprietor to file the appeal. The reasons provided, such as health issues and business abroad, were deemed inadequate to warrant the delay. Lack of clarity in the medical certificate and representation discrepancies further weakened the appellant's case, leading to the dismissal of the appeals. en-us Wed, 19 Nov 2003 00:00:00 +0530 Fri, 04 May 2012 14:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113226 The Tribunal rejected the application to condone the delay in filing appeals due to insufficient justification, dismissing the appeals as time-barred. The maintainability of appeals by a third party was challenged, emphasizing the need for the proprietor to file the appeal. The reasons provided, such as health issues and business abroad, were deemed inadequate to warrant the delay. Lack of clarity in the medical certificate and representation discrepancies further weakened the appellant's case, leading to the dismissal of the appeals. Case-Laws Customs Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113226