https://www.taxtmi.com/caselaws?id=254392 Delay in filing an appeal before the Tribunal was accepted as sufficiently explained where the officer handling the matter had sought resignation during the proceedings, remained involved for the personal hearing, and was relieved only later. The Court treated these facts, together with the assessee's continuous pursuit of the matter before the lower authorities, as a bona fide explanation constituting sufficient cause. Applying a liberal approach to condonation and preferring substantial justice over technical objections, the delay was condoned and the Tribunal's refusal to condone was set aside. en-us Thu, 27 Nov 2014 00:00:00 +0530 Mon, 15 Jun 2015 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254392 Delay in filing an appeal before the Tribunal was accepted as sufficiently explained where the officer handling the matter had sought resignation during the proceedings, remained involved for the personal hearing, and was relieved only later. The Court treated these facts, together with the assessee's continuous pursuit of the matter before the lower authorities, as a bona fide explanation constituting sufficient cause. Applying a liberal approach to condonation and preferring substantial justice over technical objections, the delay was condoned and the Tribunal's refusal to condone was set aside. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254392