https://www.taxtmi.com/caselaws?id=257931 A liberal approach to condonation of delay applies where a departmental appeal is late because of bona fide internal administrative processing. The Court accepted that the delay arose from consideration by a committee of commissioners and related correspondence constraints, found it neither deliberate nor intentional, and treated the explanation as sufficient cause. It held that the Tribunal should not have rejected the matter at the threshold and set aside the refusal to condone delay. The appeal was restored for decision on merits, leaving the substantive dispute open for adjudication. en-us Thu, 29 Jan 2015 00:00:00 +0530 Tue, 18 Aug 2015 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257931 A liberal approach to condonation of delay applies where a departmental appeal is late because of bona fide internal administrative processing. The Court accepted that the delay arose from consideration by a committee of commissioners and related correspondence constraints, found it neither deliberate nor intentional, and treated the explanation as sufficient cause. It held that the Tribunal should not have rejected the matter at the threshold and set aside the refusal to condone delay. The appeal was restored for decision on merits, leaving the substantive dispute open for adjudication. Case-Laws Central Excise Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257931