https://www.taxtmi.com/caselaws?id=121096 A 100-day delay in filing the appeal was condoned because the partner handling taxation matters had suffered lumbar disc prolapse and was advised bed rest, which prevented timely filing. The Tribunal accepted the medical certificate, affidavit and explanation that the papers were handed over late to the consultant, and applied a liberal approach to sufficient cause in the interests of justice. The appeal was accordingly admitted for hearing on merits. en-us Wed, 27 Dec 2006 00:00:00 +0530 Thu, 26 Jul 2012 15:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121096 A 100-day delay in filing the appeal was condoned because the partner handling taxation matters had suffered lumbar disc prolapse and was advised bed rest, which prevented timely filing. The Tribunal accepted the medical certificate, affidavit and explanation that the papers were handed over late to the consultant, and applied a liberal approach to sufficient cause in the interests of justice. The appeal was accordingly admitted for hearing on merits. Case-Laws Service Tax Wed, 27 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121096