https://www.taxtmi.com/caselaws?id=115669 The delay in filing appeals against Order-in-Appeals was condoned due to the consultant's inability to prepare necessary documents in time because of serious vision problems. The Judicial Member accepted the consultant's medical reasons for the delay and emphasized not penalizing parties for such lapses. The decision highlights the importance of justifying delays in legal proceedings and the tribunal's discretion to condone delays for valid reasons beyond the parties' control. It establishes a precedent that parties should not suffer consequences for third-party failures, like the consultant's inability to act promptly due to medical issues, prioritizing fairness and understanding in legal processes. en-us Thu, 28 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 18:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115669 The delay in filing appeals against Order-in-Appeals was condoned due to the consultant's inability to prepare necessary documents in time because of serious vision problems. The Judicial Member accepted the consultant's medical reasons for the delay and emphasized not penalizing parties for such lapses. The decision highlights the importance of justifying delays in legal proceedings and the tribunal's discretion to condone delays for valid reasons beyond the parties' control. It establishes a precedent that parties should not suffer consequences for third-party failures, like the consultant's inability to act promptly due to medical issues, prioritizing fairness and understanding in legal processes. Case-Laws Central Excise Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115669