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    <description>The delay in filing the appeal was condoned by the Tribunal due to the appellant&#039;s sickness, supported by a medical certificate. The Tribunal emphasized that the reason for delay is crucial, rather than the length of delay. The appeal was admitted for hearing. Additionally, both the appellant&#039;s and Revenue&#039;s appeals were clubbed for common disposal, with instructions for a joint hearing on a specified date to ensure fair proceedings.</description>
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      <description>The delay in filing the appeal was condoned by the Tribunal due to the appellant&#039;s sickness, supported by a medical certificate. The Tribunal emphasized that the reason for delay is crucial, rather than the length of delay. The appeal was admitted for hearing. Additionally, both the appellant&#039;s and Revenue&#039;s appeals were clubbed for common disposal, with instructions for a joint hearing on a specified date to ensure fair proceedings.</description>
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