https://www.taxtmi.com/caselaws?id=172084 Condonation of delay must be approached liberally and pragmatically to advance substantial justice where sufficient cause is shown. The explanation for a 22-day delay was not rejected, and counsel's sudden family illness was treated as a plausible reason. Refusing condonation on the basis that some last-minute alternative arrangement could have been made was held to be an unsound legal approach. The delay ought to have been condoned, and the appeal was entitled to be heard on merits. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172084 Condonation of delay must be approached liberally and pragmatically to advance substantial justice where sufficient cause is shown. The explanation for a 22-day delay was not rejected, and counsel's sudden family illness was treated as a plausible reason. Refusing condonation on the basis that some last-minute alternative arrangement could have been made was held to be an unsound legal approach. The delay ought to have been condoned, and the appeal was entitled to be heard on merits. Case-Laws Central Excise Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172084