https://www.taxtmi.com/caselaws?id=122754 Delay in filing the appeal was condoned because the appellant's explanation was found sufficient in the circumstances. The delay arose from confusion about the proper bench before which the appeal had to be filed, and the absence of an office in Chennai to handle the filing was accepted as a relevant factor. On that basis, the application for condonation was allowed. en-us Fri, 17 Aug 2007 00:00:00 +0530 Fri, 17 Aug 2012 10:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122754 Delay in filing the appeal was condoned because the appellant's explanation was found sufficient in the circumstances. The delay arose from confusion about the proper bench before which the appeal had to be filed, and the absence of an office in Chennai to handle the filing was accepted as a relevant factor. On that basis, the application for condonation was allowed. Case-Laws Customs Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122754