https://www.taxtmi.com/caselaws?id=336744 A short delay in filing an appeal may be condoned where it is not deliberate or intentional and the explanation shows sufficient cause. Here, the absence of the authorised signatory abroad and the inability to attest the appeal papers in time were accepted as a valid explanation, and a liberal approach was applied because the right of appeal is substantive and should not be defeated by a narrow technical view within the condonable period. The delay was condoned, and the matter was remitted for decision on merits after hearing and production of documents. en-us Wed, 16 Nov 2016 00:00:00 +0530 Wed, 28 Dec 2016 08:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336744 A short delay in filing an appeal may be condoned where it is not deliberate or intentional and the explanation shows sufficient cause. Here, the absence of the authorised signatory abroad and the inability to attest the appeal papers in time were accepted as a valid explanation, and a liberal approach was applied because the right of appeal is substantive and should not be defeated by a narrow technical view within the condonable period. The delay was condoned, and the matter was remitted for decision on merits after hearing and production of documents. Case-Laws Service Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336744