https://www.taxtmi.com/caselaws?id=113251 A 251-day delay in filing the appeal was condoned because the appellants showed sufficient cause arising from a factory lockout and the absence of a person to process and file the appeal. The Tribunal noted the Revenue's objection that the appellants had waited for months before approaching the High Court, but found that no party had gained an advantage from the delay and that the delay had not caused loss of opportunity to pursue the matter before a higher forum. Exercising judicial discretion, the Tribunal allowed the condonation application and admitted the appeal for hearing on merits. en-us Tue, 16 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 15:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113251 A 251-day delay in filing the appeal was condoned because the appellants showed sufficient cause arising from a factory lockout and the absence of a person to process and file the appeal. The Tribunal noted the Revenue's objection that the appellants had waited for months before approaching the High Court, but found that no party had gained an advantage from the delay and that the delay had not caused loss of opportunity to pursue the matter before a higher forum. Exercising judicial discretion, the Tribunal allowed the condonation application and admitted the appeal for hearing on merits. Case-Laws Central Excise Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113251