https://www.taxtmi.com/caselaws?id=234438 The Tribunal allowed the appeal and condoned the delay in filing, setting aside the Commissioner's order. Emphasizing the need for a liberal construction of "sufficient cause" under the Limitation Act to ensure justice, the Tribunal found the appellant's reasons for delay reasonable and not indicative of intentional delay. The appeal was directed to be decided on its merits after condoning the delay, and the Tribunal disposed of related applications accordingly. en-us Fri, 24 Aug 2012 00:00:00 +0530 Tue, 11 Jun 2013 13:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234438 The Tribunal allowed the appeal and condoned the delay in filing, setting aside the Commissioner's order. Emphasizing the need for a liberal construction of "sufficient cause" under the Limitation Act to ensure justice, the Tribunal found the appellant's reasons for delay reasonable and not indicative of intentional delay. The appeal was directed to be decided on its merits after condoning the delay, and the Tribunal disposed of related applications accordingly. Case-Laws Service Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234438