https://www.taxtmi.com/caselaws?id=253177 Delay in filing an appeal may be condoned where the applicant shows a bona fide and satisfactorily explained cause supported by contemporaneous material. The appellant's repeated correspondence seeking correction of the order through a corrigendum explained the 105-day delay, and the record did not show deliberate, mala fide, or negligent conduct. Failure by the Tribunal to consider the affidavit and supporting letters meant the explanation for delay was not properly assessed. Limitation is meant to regulate remedies, not defeat substantive rights where sufficient cause is established, so the delay ought to have been condoned. en-us Thu, 19 Dec 2013 00:00:00 +0530 Mon, 17 Nov 2014 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253177 Delay in filing an appeal may be condoned where the applicant shows a bona fide and satisfactorily explained cause supported by contemporaneous material. The appellant's repeated correspondence seeking correction of the order through a corrigendum explained the 105-day delay, and the record did not show deliberate, mala fide, or negligent conduct. Failure by the Tribunal to consider the affidavit and supporting letters meant the explanation for delay was not properly assessed. Limitation is meant to regulate remedies, not defeat substantive rights where sufficient cause is established, so the delay ought to have been condoned. Case-Laws Central Excise Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253177