https://www.taxtmi.com/caselaws?id=123935 The Tribunal condoned a 26-day delay in filing an appeal before the Commissioner (Appeals), remanding the matter for de novo consideration. The Tribunal considered the appellant's reason for delay, related to finalizing Company Accounts, as sufficient cause. Citing previous judgments, including a Supreme Court decision, where similar delays were condoned to prevent injustice, the Tribunal emphasized the importance of preparing annual accounts. The Commissioner (Appeals) was directed to decide the matter within three months, providing an opportunity for the appellants to be heard. en-us Thu, 22 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 11:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123935 The Tribunal condoned a 26-day delay in filing an appeal before the Commissioner (Appeals), remanding the matter for de novo consideration. The Tribunal considered the appellant's reason for delay, related to finalizing Company Accounts, as sufficient cause. Citing previous judgments, including a Supreme Court decision, where similar delays were condoned to prevent injustice, the Tribunal emphasized the importance of preparing annual accounts. The Commissioner (Appeals) was directed to decide the matter within three months, providing an opportunity for the appellants to be heard. Case-Laws Central Excise Thu, 22 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123935