https://www.taxtmi.com/caselaws?id=125282 The delay in filing the appeal was condoned by the Tribunal as it was determined that the delay was not due to any fault of the applicant. The applicants had sent the appeal within the stipulated period via courier, and the delay was attributed to circumstances beyond their control, specifically the courier company's inability to provide proof of delivery. The Tribunal emphasized the importance of providing evidence to support claims of timely filing and exercised its discretion to allow the condonation of delay in filing the appeal. en-us Thu, 12 Mar 2009 00:00:00 +0530 Mon, 22 Oct 2012 15:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125282 The delay in filing the appeal was condoned by the Tribunal as it was determined that the delay was not due to any fault of the applicant. The applicants had sent the appeal within the stipulated period via courier, and the delay was attributed to circumstances beyond their control, specifically the courier company's inability to provide proof of delivery. The Tribunal emphasized the importance of providing evidence to support claims of timely filing and exercised its discretion to allow the condonation of delay in filing the appeal. Case-Laws Central Excise Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125282